It is urgent to formalize the non-incidence of ITBI in divorce when there is equal division of the couple's total assets
- There is a need for legal security and equal treatment regarding the non-incidence of ITBI (Tax on Transmission of Real Estate) in divorce cases with equal asset division.
- According to Article 156, II, of the Federal Constitution, municipalities are responsible for instituting ITBI in cases of onerous transfer of assets.
- Some municipalities incorrectly require ITBI even when there is no onerous transfer, such as in divorces where the total assets are equally divided (50% each).
- The STJ (Superior Court of Justice) is set to judge criteria for granting free legal assistance.
Find out the mood, impact, relevance and relevant interest groups
Analyses of the article
SENTIMENT
The article highlights problems with the incorrect application of ITBI in divorce cases, indicating challenges and unfavorable developments in the legal system.
IMPACT
Short
The issue of legal security and equal treatment in divorce cases is pressing and requires immediate attention, as it affects individuals currently undergoing divorce proceedings.
RELEVANCE
Moderate
While the topic is important, it primarily affects individuals going through divorce and legal professionals, making it moderately relevant to the broader public.
STAKEHOLDER
public
The public is directly affected by the legal implications of ITBI in divorce cases, as it concerns their rights and financial obligations.