{"title":"人之间房地产转让的税收:发生率和历史方面的矩阵规则","authors":"Sandro Bortoluzzi Madeira Lamêgo Rodrigues, Iúri Barcellos Cardoso","doi":"10.56238/seveniiimulti2023-264","DOIUrl":null,"url":null,"abstract":"The present work aims to analyze the elements of the matrix rule of incidence of the Tax on the Transmission of Inter Vivos Real Estate (material, temporal, spatial, personal and quantitative criteria), correlating them with the analysis of its historical-legislative aspects, aiming to provide the operators of the law a better understanding as to the contours of the institute.","PeriodicalId":271365,"journal":{"name":"III SEVEN INTERNATIONAL MULTIDISCIPLINARY CONGRESS","volume":"46 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Tax levied on the transfer of inter vivos real estate: matrix rule of incidence and historical aspects\",\"authors\":\"Sandro Bortoluzzi Madeira Lamêgo Rodrigues, Iúri Barcellos Cardoso\",\"doi\":\"10.56238/seveniiimulti2023-264\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The present work aims to analyze the elements of the matrix rule of incidence of the Tax on the Transmission of Inter Vivos Real Estate (material, temporal, spatial, personal and quantitative criteria), correlating them with the analysis of its historical-legislative aspects, aiming to provide the operators of the law a better understanding as to the contours of the institute.\",\"PeriodicalId\":271365,\"journal\":{\"name\":\"III SEVEN INTERNATIONAL MULTIDISCIPLINARY CONGRESS\",\"volume\":\"46 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"III SEVEN INTERNATIONAL MULTIDISCIPLINARY CONGRESS\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.56238/seveniiimulti2023-264\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"III SEVEN INTERNATIONAL MULTIDISCIPLINARY CONGRESS","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.56238/seveniiimulti2023-264","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Tax levied on the transfer of inter vivos real estate: matrix rule of incidence and historical aspects
The present work aims to analyze the elements of the matrix rule of incidence of the Tax on the Transmission of Inter Vivos Real Estate (material, temporal, spatial, personal and quantitative criteria), correlating them with the analysis of its historical-legislative aspects, aiming to provide the operators of the law a better understanding as to the contours of the institute.
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