A regularização fundiária rural: aquisição derivada ou originária e a incidência do ITBI para fins registrais no estado do Tocantins
Nenhuma Miniatura disponível
Data
2023-03-13
Autores
Título da Revista
ISSN da Revista
Título de Volume
Editor
Universidade Federal de Goiás
Resumo
The present research proposes a study on the mode of acquisition to be considered when the rural land regularization of vacant lands in the State of Tocantins and the incidence of the Property Transfer Tax for the purposes of registration of the Administrative Title and/or definitive in the Registry of Properties. In depth, it aims to reach a plausible definition as to the type that characterizes the acquisition, whether it is original or derived, and the incidence of ITBI in the face of this definition for the purpose of consolidating the property through the registration of the administrative title issued by the government in vacant lands of the State, consolidating a legal, doctrinal and jurisprudential reasoning in the legal system on the incidence or not of ITBI in the act of registration of the title and the socioeconomic impact for family agriculture, subsistence, squatters, peasants, in the access to rural property through the public record of the definitive title. The absence of this definition has caused a disorganization of the land network in the State of Tocantins, with regard to social exclusion, overlapping records, agrarian conflicts, among other socioeconomic factors. The research will be based on the legal-dogmatic aspect, as it is based on the concept, interpretation and application of a legal norm regarding the incidence or not of ITBI from the definition of the acquisition mode given the rural land regularization, whether it is original or derived. Therefore, the research follows the methodological type (or legal investigation) called legal-
exploratory, through the analysis of the institute of land regularization as a form of original or derivative acquisition and the collection of ITBI for the purpose of registering the administrative title, with its decomposition in several aspects. Defining the mode of acquisition is of paramount importance for the legal system, especially for the rural land regularization scenario, especially for land governance, agrarian law and real estate registration, as well as access to rural property, the social welfare and recovery of human dignity.
Descrição
Palavras-chave
Citação
MOTA, R. P. A regularização fundiária rural: aquisição derivada ou originária e a incidência do ITBI para fins registrais no estado do Tocantins. 2023. 132 f. Dissertação (Mestrado em Direito Agrário) - Universidade Federal de Goiás, Goiânia, 2023.