Post by account_disabled on Feb 27, 2024 3:04:33 GMT -8
Established : a) the ITBI calculation basis is the value of the property transferred under normal market conditions, and is not linked to the IPTU calculation basis , which cannot even be used as a tax floor; b) the value of the transaction declared by the taxpayer enjoys the presumption that it is consistent with the market value, which can only be ruled out by the tax authorities through the regular initiation of its own administrative process (article 148 of the CTN) ; c) the Municipality cannot previously arbitrate the calculation basis based on a reference value unilaterally established by it. 9. Special appeal partially granted. rapporteur minister Gurgel de Faria, First Section.
This understanding, in fact, is consistent with another jurisprudential position regarding that, in the case of a tax subject to assessment by approval, if there is no payment on time or there is an underpayment, the Public Treasury must assess the tax ex officio, being It is certain that the declared value can be immediately included in active debt, becoming payable, regardless of administrative Chinese Europe Phone Number List procedure or notification to he case of taxes subject to assessment by approval, if there is no payment on time or there is an underpayment, the Public Treasury must assess the tax ex officio, given that the declared value can be immediately included in active debt, becoming enforceable, regardless of administrative procedure or taxpayer notification.
In this sense: AgRg no Agapporteur minister Herman Benjamin, Second Panel, DJe 3/2/2011; REsp 658.066/SP, rapporteur minister Denise Arruda, First PaneRegarding the aforementioned omission regarding the argument that 'the requirement set out in articleof the CTN is not included in the certificate, which is 'the amount due and the manner of calculate the added late payment interest', the irresignation cannot be recognized. This is because the Special Appeal did not address this point. In effect, in the grounds of appeal, the appellant limited to sustaining the offense against articles 142 and 201 of the CTN, as it considered the absence of a contradiction to be illegal. It also did not file a Motion for Clarification in order to remedy a possible omission in the original preferred ruling, given the lack of pre-questioning of the aforementioned topic (and it could not, given the preclusion operated.
This understanding, in fact, is consistent with another jurisprudential position regarding that, in the case of a tax subject to assessment by approval, if there is no payment on time or there is an underpayment, the Public Treasury must assess the tax ex officio, being It is certain that the declared value can be immediately included in active debt, becoming payable, regardless of administrative Chinese Europe Phone Number List procedure or notification to he case of taxes subject to assessment by approval, if there is no payment on time or there is an underpayment, the Public Treasury must assess the tax ex officio, given that the declared value can be immediately included in active debt, becoming enforceable, regardless of administrative procedure or taxpayer notification.
In this sense: AgRg no Agapporteur minister Herman Benjamin, Second Panel, DJe 3/2/2011; REsp 658.066/SP, rapporteur minister Denise Arruda, First PaneRegarding the aforementioned omission regarding the argument that 'the requirement set out in articleof the CTN is not included in the certificate, which is 'the amount due and the manner of calculate the added late payment interest', the irresignation cannot be recognized. This is because the Special Appeal did not address this point. In effect, in the grounds of appeal, the appellant limited to sustaining the offense against articles 142 and 201 of the CTN, as it considered the absence of a contradiction to be illegal. It also did not file a Motion for Clarification in order to remedy a possible omission in the original preferred ruling, given the lack of pre-questioning of the aforementioned topic (and it could not, given the preclusion operated.