{"id":11445,"date":"2022-03-03T22:11:27","date_gmt":"2022-03-04T01:11:27","guid":{"rendered":"http:\/\/www.rauschmainenti.adv.br\/esc\/?p=11445"},"modified":"2022-03-03T22:11:27","modified_gmt":"2022-03-04T01:11:27","slug":"video-recurso-especial-n-1-937-821-base-de-calculo-do-itbi","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/video-recurso-especial-n-1-937-821-base-de-calculo-do-itbi\/","title":{"rendered":"V\u00cdDEO: RECURSO ESPECIAL N. 1.937.821 &#8211; BASE DE C\u00c1LCULO DO ITBI"},"content":{"rendered":"<div style=\"width: 1140px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-11445-1\" width=\"1140\" height=\"641\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/03\/Design-sem-nome-6.mp4?_=1\" \/><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/03\/Design-sem-nome-6.mp4\">https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/03\/Design-sem-nome-6.mp4<\/a><\/video><\/div>\n<p>&nbsp;<\/p>\n<p>Disp\u00f5e o art. 38 do C\u00f3digo Tribut\u00e1rio Nacional que \u201cA base de c\u00e1lculo do imposto \u00e9 o valor venal dos bens ou direitos transmitidos\u201d. Lado outro, em seu art. 39 disp\u00f5e o C\u00f3digo que \u201cA al\u00edquota do imposto n\u00e3o exceder\u00e1 os limites fixados em resolu\u00e7\u00e3o do Senado Federal, que distinguir\u00e1, para efeito de aplica\u00e7\u00e3o de al\u00edquota mais baixa, as transmiss\u00f5es que atendam \u00e0 pol\u00edtica nacional de habita\u00e7\u00e3o\u201d.<\/p>\n<p>Ora, deve-se considerar que a Constitui\u00e7\u00e3o de 1967 concentrou a tributa\u00e7\u00e3o das transmiss\u00f5es de bens im\u00f3veis aos Estados. Consequentemente, o C\u00f3digo Tribut\u00e1rio Nacional, conforme j\u00e1 evidenciado, contemplar\u00e1 diretrizes t\u00edpicas ao mesmo, independentemente da divis\u00e3o das transmiss\u00f5es <em>causa mortis<\/em> ou <em>inter vivos<\/em>, a partir da Carta de 1988. Assim sendo, a base de c\u00e1lculo deve ser aquela que est\u00e1 prevista no art. 39, vedando-se aos munic\u00edpios a ado\u00e7\u00e3o de pautas fiscais, como ocorre com o IPTU.<\/p>\n<p>Entretanto, a realidade revelou-se distinta do que prev\u00ea a Lei Geral Tribut\u00e1ria, tendo v\u00e1rios munic\u00edpios exigido o tributo com base em valor de avalia\u00e7\u00e3o feita pelo mesmo, e n\u00e3o com fulcro no valor real negociado entre as partes.<\/p>\n<p>Tal mat\u00e9ria foi levada \u00e0 aprecia\u00e7\u00e3o do Poder Judici\u00e1rio, e em decis\u00e3o prolatada nos autos do Recurso Especial (REsp) n\u00ba 1.937.821, os Ministros do Superior Tribunal de Justi\u00e7a decidiram pela ilegalidade da cobran\u00e7a do ITBI com base em arbitramentos.<\/p>\n<p>Dentre as considera\u00e7\u00f5es exaradas pelo ent\u00e3o Ministro Relator, sua Exa. Dr. Gurgel de Faria, 03 aspectos devem ser considerados:<\/p>\n<p><em>Primus, <\/em>\u201ca base de c\u00e1lculo do ITBI \u00e9 o valor do im\u00f3vel transmitido em condi\u00e7\u00f5es normais de mercado, n\u00e3o estando vinculado \u00e0 base de c\u00e1lculo do IPTU\u201d;<\/p>\n<p><em>Secundus, <\/em>\u201cO valor da transa\u00e7\u00e3o declarada pelo contribuinte goza de presun\u00e7\u00e3o de que \u00e9 condizente com o valor de mercado e somente pode ser afastada pelo Fisco mediante regular instaura\u00e7\u00e3o de processo administrativo pr\u00f3prio\u201d;<\/p>\n<p><em>Tertius, <\/em>\u201co munic\u00edpio n\u00e3o pode arbitrar previamente a base de c\u00e1lculo do ITBI.\u201d<\/p>\n<p>EM SUMA:<\/p>\n<p>a) o Munic\u00edpio n\u00e3o pode adotar pauta fiscal superior ao valor real da opera\u00e7\u00e3o, pois configura confisco tribut\u00e1rio;<\/p>\n<p>b) o contribuinte deve calcular o tributo pelo valor da opera\u00e7\u00e3o, sob pena de, adotando base de c\u00e1lculo inferior, materializar hip\u00f3tese de crime tribut\u00e1rio;<\/p>\n<p>c) caso a fazenda p\u00fablica desconfie do valor recolhido, pode abrir processo tribut\u00e1rio administrativo para investigar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Disp\u00f5e o art. 38 do C\u00f3digo Tribut\u00e1rio Nacional que \u201cA base de c\u00e1lculo do imposto \u00e9 o valor venal dos bens ou direitos transmitidos\u201d. Lado outro, em seu art. 39 disp\u00f5e o C\u00f3digo que \u201cA al\u00edquota do imposto n\u00e3o exceder\u00e1 os limites fixados em resolu\u00e7\u00e3o do Senado Federal, que distinguir\u00e1, para efeito de aplica\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[272,290],"tags":[],"class_list":["post-11445","post","type-post","status-publish","format-standard","hentry","category-direito-tributario","category-videos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V\u00cdDEO: RECURSO ESPECIAL N. 1.937.821 - BASE DE C\u00c1LCULO DO ITBI &#8211; Mainenti Tributos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.rauschmainenti.adv.br\/esc\/video-recurso-especial-n-1-937-821-base-de-calculo-do-itbi\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00cdDEO: RECURSO ESPECIAL N. 1.937.821 - BASE DE C\u00c1LCULO DO ITBI &#8211; Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"&nbsp; Disp\u00f5e o art. 38 do C\u00f3digo Tribut\u00e1rio Nacional que \u201cA base de c\u00e1lculo do imposto \u00e9 o valor venal dos bens ou direitos transmitidos\u201d. 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