Arrematação Judicial e a Responsabilidade Tributária pelos Débitos de IPTU:

Análise da Lei e da Jurisprudência

Abstract

The objective of this scientific article is to analyze the possible tax liability for property tax debts levied on the property prior to the auction in judicial alienations. To this end, the legislation and jurisprudence of the higher courts were analyzed, aiming at a solution to the controversy about the liability for IPTU tax debts and possible requests for debt clearance certificates. The controversy, in short, lies in the effectiveness and validity of the auction notice and its provisions to the detriment of the provisions of the National Tax Code. In summary, it has been settled in the jurisprudence of the Superior Courts that the provisions of the auction notice must be observed to determine whether or not there is liability of the bidder.