Candido Martins Advogados

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ITBI and the importance of the judicial practice of summing up

05.04.2022

In an article published by Revista Consultor Jurídico (ConJur), our lawyer Ana Helena Morello Teixeira analyzes the importance of summaries, which are intended to synthesize the content of a law or the final conclusion of a collegiate decision, representing an indication of the rule applied to the specific case.

The specialist warns about the care that must be taken with these summarized procedural analyses. In case of mistakes, there is a risk of procedural controversies and incorrect propagation of important decisions of collegiate bodies, as occurred with Theme 796 of the Federal Supreme Court (STF) in 2020, which involved immunity in relation to the collection of ITBI by municipalities.

Read the full text: https://lnkd.in/dyRad6mq

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