Incorporation of Real Estate for the Payment of Capital and the Decision of the Supreme Federal Court in the Extraordinary Appeal 796.376/SC

Abstract

This article aims to analyze the interpretation that was given by the Supreme Court, in the judgment of Extraordinary Appeal no. 796.376/SC, to the immunity of the Tax on Transmission of Immovable Property, incorporated into the assets of a legal entity in capital realization, which is provided for in the first part of the item I, § 2, of the article 156 of the Federal Constitution, since this decision has raised controversies about the scope of immunity. The examination of the precedent was carried out through hermeneutic theory and methods of legal interpretation, which guided the votes of Ministers in the resolution of the dispute. Therefore, it will be appropriate to deal initially with legal hermeneutics as a theory that studies interpretation. After that, the main methods of legal interpretation will be analyzed such as literal, historical, teleological and systematic. Finally, we will examine some relevant issues resulting from the interpretation of the Supreme Court’s, due to an apparent change of understanding of the Court regarding immunity in the payment of the subscribed capital through immovable property.