A APLICABILIDADE DA DECISÃO DO RECURSO REPETITIVO TEMA 1.113 DO STJ NO MUNICÍPIO DE JOÃO PESSOA: uma análise do impacto orçamentário na arrecadação do ITBI

Abstract

This research paper intends to make a budget impact analyse over the Court of Appeals (Superior Tribunal de Justiça - STJ) newly verdict on Real State Transfer Tax (Imposto de Transmissão de Bens Imóveis - ITBI) calculation basis that may have on João Pessoa's city revenue collection. Based on this, it's purpose is to demonstrate wheter this budget impact will threathen the public coffers collection if implemented. In order to achieve this goal, this paper was divided into a doctrinal and jurisprudential discussion over the ITBI calculation basis, followed by Rapporteur Minister's vote analyses who justisfied the repetitive demands appeal's verdict and set 3 thesis regarding the calculation basis. In addition to a qualitative research and through the sampling process, in which noticed the impact that municipal taxes (and ITBI) have on percentage of municipal revenue. It also analyzed real estate purchase and sale contracts to verify the possibility of devaluation of these properties after the verdict implementation. It was acknowledged that there was a devaluation of the property, but in minimal amounts, with no relevance.