How is the Tax Base of ITBI Determined in Cases of Property Contribution to Holdings
In light of Higher Courts Jurisprudence
Keywords:
ITBI, Capital Contribution, HoldingsAbstract
Examines the controversies regarding the ITBI tax base in the formation of holdings, reconciling the theses of the STF (Theme 796) and STJ (Theme 1,113) on book value versus market value.
Received: September 2023 | Accepted: December 2023
References
CONJUR. Ana Paula Babbulin: Planejamento sucessório e holding familiar. Consultor Jurídico, 2022.
MIGALHAS. Holding e ITBI: a consolidação de um novo entendimento. Migalhas, 2021.
STJ. Recurso Especial nº 1.937.821-SP. Rel. Min. Gurgel de Faria, 2022
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Copyright (c) 2023 Felipe Gonsales, Júlia Firetti (Autor)
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