A landmark decision by the Court of Justice of the State of Mato Grosso (TJMT) has ruled out the levy of ITBI (Real Estate Transfer Tax) on the contribution of real estate assets to the share capital of a family holding company, on the grounds that, in the absence of the formation of a capital reserve, the constitutional tax immunity applies. The case involved the transfer of six properties at their historical value of BRL 1.8 million, while the Municipality of Cuiab\u00e1 sought to impose the tax based on their market value (BRL 3.6 million), alleging a taxable difference under STF Precedent (Topic 796).<\/p>\n\n\n\n
The reporting judge, Luis Ot\u00e1vio Pereira Marques, emphasized that, unlike the case decided by the Supremo Tribunal Federal (STF), there was no allocation of excess value to the formation of a capital reserve\u2014an essential element for the application of that precedent. In addition, the judge identified a violation of due process, as the tax was assessed without prior administrative proceedings, contrary to the settled case law of the Superior Tribunal de Justi\u00e7a (STJ).<\/p>\n\n\n\n
Tax practitioners consider the decision a milestone, as it challenges the common practice of municipalities which, following the STF\u2019s ruling, began assessing taxes based on market value even in the absence of a capital reserve. The precedent may pave the way for a reassessment of this interpretation by state courts and for a potential review of the controversy by the STJ, as suggested by a recent statement from Justice Alexandre de Moraes in a similar case.<\/p>\n\n\n\n
<\/p>","protected":false},"excerpt":{"rendered":"
Uma decis\u00e3o in\u00e9dita do Tribunal de Justi\u00e7a de Mato Grosso (TJMT) afastou a cobran\u00e7a de ITBI sobre a integraliza\u00e7\u00e3o de im\u00f3veis no capital social de uma holding familiar, por entender que, como n\u00e3o houve forma\u00e7\u00e3o de reserva de capital, aplica-se a imunidade prevista na Constitui\u00e7\u00e3o. O caso envolveu a transfer\u00eancia de seis im\u00f3veis pelo valor […]<\/p>\n","protected":false},"author":1,"featured_media":642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"yoast_head":"\n