The proposed to analyze the general repercussion

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The case to find out whether it should judge it and establish a binding thesis. Rapporteur, Minister Luiz Fux presented a vote to his colleagues recognizing constitutional density and potential impact in other cases. And he went further: in the same ruling, he stated that the STF already had dominant jurisprudence on the subject. With that, he immediately proposed a solution to the issue. Thus, without a statement from the parties on the merits, nor oral support, the Virtual Plenary established the thesis according to which the triggering event for the Tax on Inter vivos Transfer of Real Estate (ITBI) only occurs with the effective transfer of real estate property which takes place through registration.

The problem, now recognized, is that the process in question deals with only one of the three hypotheses of incidence of ITBI in article of the Federal Constitution: the transfer EX Mobile Phone Numbers of rights to their acquisition. Fellipe Sampaio/STF For Minister Fux, the STF should maintain the reaffirmation of jurisprudence on ITBI Fellipe Sampaio/STF The jurisprudence that the court decided to reaffirm actually dealt with the other hypotheses: the transfer of real estate, by nature or physical accession; and real rights over real estate, except those of guarantee.



The differentiation was pointed out by the municipality of São Paulo, highlighted by the Brazilian Association of Finance Departments of Brazilian Capitals (Abrasf), reported by the electronic magazine Consultor Jurídica and was even generating insecurity regarding the procedure for charging ITBI by municipal treasuries. In the dissenting vote that won, Minister Dias Toffoli makes this distinction and highlights that the thesis established by the Supreme Court in 2021 does not cover the hypothesis discussed in the case, which deals with the transfer of rights.