IMPACT OF RULE-MATRIZ TRIBUTARY – TEMPORAL CRITERIUN: THE ARTICLE 1.245 OF CIVIL LAW AND THE ARTICLE 35, I OF TAX LAW

Abstract

This article aims to explain that the time criterion of the rule-matrix of tax incidence for the tribute of ITBI is not precise about the impact of their hypothesis, which is the register, as guidance of the institutes of private law. The prevalence of private law at the expense of tax rules is constitutional requirement, which makes the reading of the constitutional system and the very nature of the rules of overlay of tax law that focuses. The objective is to demonstrate that the time aspect limits the chance of incidence of ITBI that is the register. By the way, presents inside the deôntico unit, critical elements for the implicative operator as a way to establish the iter in the process that will comment on the legislation.