{"id":23010,"date":"2021-04-28T14:54:45","date_gmt":"2021-04-28T17:54:45","guid":{"rendered":"https:\/\/cnr.org.br\/site\/?p=23010"},"modified":"2021-04-30T16:54:22","modified_gmt":"2021-04-30T19:54:22","slug":"opiniao-o-stf-o-itbi-e-a-integralizacao-de-imoveis-ao-capital-social","status":"publish","type":"post","link":"https:\/\/cnr.org.br\/site\/opiniao-o-stf-o-itbi-e-a-integralizacao-de-imoveis-ao-capital-social\/","title":{"rendered":"Opini\u00e3o: O STF, o ITBI e a integraliza\u00e7\u00e3o de im\u00f3veis ao capital social"},"content":{"rendered":"<div id=\"dslc-theme-content\"><div id=\"dslc-theme-content-inner\">\n<p>Tr\u00eas diferentes entendimentos acerca da integraliza\u00e7\u00e3o de im\u00f3veis ao capital social t\u00eam dividido argumentos entre contribuintes e munic\u00edpios. Em agosto de 2020, foi julgado pelo STF o Recurso Extraordin\u00e1rio n\u00ba 796.376 (Tema 796), em sede de repercuss\u00e3o geral, em que restou decidido que&nbsp;<em>\"a imunidade em rela\u00e7\u00e3o ao ITBI, prevista no inciso I do \u00a72\u00ba do artigo 156 da Constitui\u00e7\u00e3o Federal, n\u00e3o alcan\u00e7a o valor dos bens que exceder o limite do capital social a ser integralizado\"<\/em>.<\/p>\n\n\n\n<p>Apesar da aparente clareza do tema fixado, inescus\u00e1vel que acabou por consubstanciar, na verdade, duas diferentes conclus\u00f5es. E h\u00e1, ainda, terceira linha de racioc\u00ednio que vem sendo adotada por alguns munic\u00edpios, que, a pretexto de aplicar o precedente em tela, deturpam-no. \u00c9 sobre esses tr\u00eas racionais que se discorre abaixo.<\/p>\n\n\n\n<p>Leia a mat\u00e9ria completa <a href=\"https:\/\/www.conjur.com.br\/2021-abr-27\/opiniao-stf-itbi-integralizacao-imoveis-capital-social\">aqui <\/a><\/p>\n\n\n\n<p>Fonte: Conjur<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Tr\u00eas diferentes entendimentos acerca da integraliza\u00e7\u00e3o de im\u00f3veis ao capital social t\u00eam dividido argumentos entre contribuintes e munic\u00edpios. Em agosto de 2020, foi julgado pelo STF o Recurso Extraordin\u00e1rio n\u00ba 796.376 (Tema 796), em sede de repercuss\u00e3o geral, em que restou decidido que&nbsp;\"a imunidade em rela\u00e7\u00e3o ao ITBI, prevista no inciso I do \u00a72\u00ba do [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":22952,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[525,55,47],"tags":[],"class_list":["post-23010","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-home","category-noticia","category-ultimas-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Opini\u00e3o: O STF, o ITBI e a integraliza\u00e7\u00e3o de im\u00f3veis ao capital social - CNR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cnr.org.br\/novoportal\/opiniao-o-stf-o-itbi-e-a-integralizacao-de-imoveis-ao-capital-social\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Opini\u00e3o: O STF, o ITBI e a integraliza\u00e7\u00e3o de im\u00f3veis ao capital social - CNR\" \/>\n<meta property=\"og:description\" content=\"Tr\u00eas diferentes entendimentos acerca da integraliza\u00e7\u00e3o de im\u00f3veis ao capital social t\u00eam dividido argumentos entre contribuintes e munic\u00edpios. Em agosto de 2020, foi julgado pelo STF o Recurso Extraordin\u00e1rio n\u00ba 796.376 (Tema 796), em sede de repercuss\u00e3o geral, em que restou decidido que&nbsp;&quot;a imunidade em rela\u00e7\u00e3o ao ITBI, prevista no inciso I do \u00a72\u00ba do [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cnr.org.br\/novoportal\/opiniao-o-stf-o-itbi-e-a-integralizacao-de-imoveis-ao-capital-social\/\" \/>\n<meta property=\"og:site_name\" content=\"CNR\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-28T17:54:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-30T19:54:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cnr.org.br\/novoportal\/wp-content\/uploads\/2021\/04\/Tamanho-Oficial-para-as-fotos-do-Site-da-CNR-10.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1980\" \/>\n\t<meta property=\"og:image:height\" content=\"1240\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Imprensa CNR\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Imprensa CNR\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/opiniao-o-stf-o-itbi-e-a-integralizacao-de-imoveis-ao-capital-social\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/opiniao-o-stf-o-itbi-e-a-integralizacao-de-imoveis-ao-capital-social\\\/\"},\"author\":{\"name\":\"Imprensa CNR\",\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/#\\\/schema\\\/person\\\/1f46209cd8c9d3d9887a0765b64ca66b\"},\"headline\":\"Opini\u00e3o: O STF, o ITBI e a integraliza\u00e7\u00e3o de im\u00f3veis ao capital social\",\"datePublished\":\"2021-04-28T17:54:45+00:00\",\"dateModified\":\"2021-04-30T19:54:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/opiniao-o-stf-o-itbi-e-a-integralizacao-de-imoveis-ao-capital-social\\\/\"},\"wordCount\":162,\"publisher\":{\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/opiniao-o-stf-o-itbi-e-a-integralizacao-de-imoveis-ao-capital-social\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cnr.org.br\\\/site\\\/wp-content\\\/uploads\\\/2021\\\/04\\\/Tamanho-Oficial-para-as-fotos-do-Site-da-CNR-10.png\",\"articleSection\":[\"Home\",\"Not\u00edcia\",\"\u00daltimas Not\u00edcias\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/opiniao-o-stf-o-itbi-e-a-integralizacao-de-imoveis-ao-capital-social\\\/\",\"url\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/opiniao-o-stf-o-itbi-e-a-integralizacao-de-imoveis-ao-capital-social\\\/\",\"name\":\"Opini\u00e3o: O STF, o ITBI e a integraliza\u00e7\u00e3o de im\u00f3veis ao capital social - 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