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O Critério Temporal de Incidência Tributária do Imposto Sobre Transmissão Causa Mortis e Doação – ITCMD
| Content Provider | Semantic Scholar |
|---|---|
| Author | Valadão, Marcos Aurélio Pereira Chaib, Flávio |
| Copyright Year | 2016 |
| Abstract | The article aims to analyze the temporal criterion of the tax incidence of state and gift tax (ITCMD), with particular reference to Judicial Precedents ns. 112, 113 and 114 (STF). The article uses the analytical methodology of the matrix rule for tax incidence, focusing on the temporal aspect. Methodologically it is a and bibliographical and documentary research, by analysing superior court cases to elucidate the hypothesis raised. The article dedicates special attention to the issue of the application of the rule in time, and the application of cited precedents, which may be not be in line with the current reality. |
| File Format | PDF HTM / HTML |
| DOI | 10.26668/Index_Law_Journals/2016.v2i1.1070 |
| Alternate Webpage(s) | http://indexlaw.org/index.php/direitotributario/article/download/1070/pdf |
| Alternate Webpage(s) | https://doi.org/10.26668/Index_Law_Journals%2F2016.v2i1.1070 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Biography |