Reconhecimento de imunidade do ITBI no munícipio de São Paulo

• Ano de defesa: 2019
• Autor(a) principal: França, André Luís Galvão de
• Orientador(a): Formigoni , Henrique
• Banca de defesa: Segura, Liliane Cristina, Macedo, José Alberto Oliveira
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: tributos; imunidades e isenções; ITBI
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26392

Scope of the Study: Identify and analyze the main reasons that lead to the rejection of the requests of tax immunity on inter vivos (ITBI), granted to operations of capital contribution, merger, incorporation, division and dissolution of corporate bodies, in the five year period of 2013 to 2017, in the Municipality of São Paulo. Design/Method/Approach: This work is a documentary research, whose data source was obtained in the editions of the Official Gazette of the City of São Paulo (DOC). There were 1225 (one thousand two hundred and twenty five) consultations which resulted in the analysis of 902 (nine hundred and two) decisions published. Results: The main results show that of the 902 decisions analyzed, 523 (58%) were rejected. Of these, 255 (48.8%) were by lack of proper documentation and 268 (51.2%) by assessing the merits. Of the rejections by assessing the merits: 215 (80.2%) were due to the preponderance of real estate operating revenues; 22 (8.2%) due to extinction of the legal entity before the minimum legally established period to analysis; 21 (7.8%) due to disregard of accounting; and 10 (3.8%) for other reasons. The disclosure of these results, applied by the Municipality of São Paulo tax authorities to recognize the tax exemption on inter vivos real estate property business transactions, allows companies to act in the prevention of future risks of tax assessment, contributing to the elaboration of efficient and effective tax planning. Pratical Implications: Regarding the academic contribution, the study provides a review of the existing legal and accounting theory on the subject, as well as the verification of the practice applied by the Municipality of São Paulo, allowing the dissemination of the knowledge obtained to other Municipalities.For the various interested parties (businessmen, lawyers, accountants, administrators, etc.), the research contributes to elucidate the criteria adopted by the Municipality of São Paulo tax authorities to recognize the immunity of the ITBI, enabling a correct decision on whether or not request for a tax exemption, taking into account the possible risks involved. Originality and Contributions: The originality of the present work is to analyze all the decisions pertinent to the ITBI tax immunity, from 2013 to 2017, and elaboration of instructional didatic material.