Os limites da vedação da sumula 392 do STJ e a sujeição passiva do adquirente de bens imóveis nos créditos de IPTU

Abstract

The present work intends to investigate the surroundings of the summary statement 392 of the Superior Court of Justice, considering the limits of the prohibition expressed in this one and its influences in the possibility of alteration of the passive subjection in the fiscal execution, as well as the aspects inherent to the redirection of the execution, which aims at credit collection of the Urban Property Tax for the purchaser of real estate. Soon, a panoramic analysis will be performed about the principles of Tax Law that permeate the legal-tax relationship. Then, the study will focus on the legal relationship between the Tax State and the taxpayers, focusing on the administrative procedure for the constitution and collection of tax credit, the tax liability and the tax execution. In the penultimate analysis, we will investigate the surroundings that led to the edition of the guidance expressed in the STJ's summary 392, and also analyze the judgments of the TJBA considering the understanding of the STJ. From this, we will investigate the limits of the application of the summons 392 of the STJ and the possibility of the passive subjection of the purchaser of immovable property in tax foreclosures that aim to collect IPTU credit.