THE MOMENT OF INCIDENCE AND THE CONCEPT OF TAXABLE EVENT OF ITBI: ANALYSIS OF THE LEGISLATION OF THE MUNICIPALITY OF CAMPINAS
Angelo AmbrizziLawyer at Marcos Martins Advogados The purpose of this text is to study the doctrinal and jurisprudential understanding of what are the material and temporal criteria of the Matrix Rule of Tax Incidence – RMIT of the Real Estate Transfer Tax – ITBI. This issue is relevant because there are municipalities that choose, through […]
ITCMD: THE STATE OF SÃO PAULO BREAKS TAX SECRECY BY USING FEDERAL REVENUE INFORMATION
Angelo Francisco Barrionuevo AmbrizziLawyer at Marcos Martins Advogados Recently, a number of São Paulo taxpayers received summonses from the São Paulo State Treasury Department (“Sefaz”) to provide clarification on donations sent to the Brazilian Federal Revenue Service via the Individual Income Tax Return (IRPF). According to Sefaz, these donations were apparently not accompanied by payment […]
