English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

EnglishThe phenomenon of the globalization emerged in the late of the twentieth century transcended the physical borders between countries, strengthening their relations , especially the international trade relations. Business groups were the solution found to keep pace of the marked, since the meaning money has become more feasible to exercise trade relations with other countries. Among the ways to establish business groups, there is formation of holding companies. This kind of corporate form does not exert operational activities, and its activity is the participation and control in others business partnership that are linked by the social contract. Thus, in case of incorporation of real estate in their capital they should be benefit by the immunity from the "ITBI"- Tax on the Transfer of goods "inter vivos", as provided on article 156 , II , § 2 , I of the Constitution of the Federal Republic of Brazil,1988 . The caveat brought in the final part of this article is the exception from immunity when the society exerts real estate activities, in this context , There will be the full impact of "ITBI". However, this restriction will never apply regarding the holding companies, considering that its full execution is the participation and the control in others related companies in the social contract, thus not performing operational activities as well as the character of real estate . The obstacle by the municipal tax authorities not granting immunity to the holding companies entails, undoubtedly, offense to the constitutional dictate of the economic order of free enterprise, as well as a peeve for what was called " Brazil cost " for foreign companies wishing to invest in Brazil . portuguesO fenomeno da globalizacao surgido no final do seculo XX transcendeu as fronteiras fisicas entre os paises, estreitando suas relacoes, principalmente as de comercio internacional. Grupos empresariais foram a solucao encontrada para acompanhar o ritmo acelerado do mercado, uma vez que na acepcao custo beneficio se tornou mais viavel em exercer as relacoes comerciais com outros paises. Dentre as formas de estabelecer grupos empresariais, existe constituicao de sociedades de participacao, ou sociedades holding. Essa forma societaria nao exerce atividades operacionais, sendo sua atividade a participacao e controle em outras sociedades empresarias que se vinculam pelo contrato social. Dessa forma, no caso da incorporacao de imoveis em seu capital social deverao ser beneficiadas com a imunidade do ITBI – Imposto Sobre a Transmissao de bens Inter vivos, situacao prevista no artigo 156, II, §2°, I da Constituicao da Republica Federativa do Brasil de 1988. A ressalva trazida na parte final desse dispositivo consiste na excecao da imunidade, quando a sociedade exerce atividades imobiliarias, nesse contexto, havera a incidencia integral do ITBI. Porem essa restricao jamais se aplicara no tocante as sociedades de participacao, haja vista que o seu pleno exercicio e a participacao e controle em outras sociedades vinculadas no contrato social, nao realizando, portanto atividades operacionais, bem como as de carater imobiliario. O obice pelo fisco municipal nao concedendo a imunidade as holdings acarreta, sem duvidas, ofensa ao ditame constitucional da ordem economica da livre iniciativa, assim como um gravame pelo que se denominou “Custo Brasil” para as empresas estrangeiras que queiram investir no Brasil.

A IMUNIDADE TRIBUTÁRIA DE ITBI NA INCORPORAÇÃO DE IMÓVEIS POR SOCIEDADES HOLDING