Sujeição passiva do credor na obrigação tributária e alienação fiduciária em garantia de bens imóveis: um estudo sobre IPTU à luz da jurisprudência e doutrina brasileira
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Data
2012-06
Autores
Orientador(res)
Xavier, Bianca Ramos
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This paper aims to elucidate if the constitution of the Fiduciary Business, as a guarantee of a civil obligation, allows the creditor, due to the prerogatives that the Law 9.514/97 gives to him, to figurate as a taxpayer’s of property Brazilian tax. For this, we will be analyzed some general aspects about the Property Brazilian Tax and Fiduciary Business using as base the legislation, doctrine and jurisprudence homeland. Therefore, because of this study, we will be led to debate whether the creditor is indeed a legitimate party to be indicated as a defendant in a tax executions, in reason of a debits that, in fact, the debtor made. This academic project checks, yet, if exists a compatibility between the paragraph 8 of article 27 of Law 9.514/97 against Tax Code and Brazilian Constitution, under two interpretative ideas, trying to reveal a legal uncertainly scenario for creditors and, if not remedied, will cause an increase in the loans’ cost.