NEGATIVE FISCAL AND LEGAL VALIDITY OF ACTS
The controversy has been growing more and more when it comes in the interpretation of the legal standard and presentation of Negative Certificates for Tax Sales of Real Estate, ie, upon the transfer of property to the Land Registry.
The Civil Code of 1916 had in his art. 1137, "in every deed of transfer of property, the certificates will be transcribed if they think they're even with the Federal, State and Municipal, of any taxes that may be subjected." Adds in the second paragraph that "negative certificate exempts the property and the purchaser free of all responsibility." The Brazilian Civil Code of 2002 does not repeat the legal provisions cited above.
So it would be mandatory or not the submission of clearance certificate in deeds of sale and purchase of property, appearing as an individual seller, the certificate of state and federal tax authorities, considering the liability of notaries and registrars pursuant to art. 22 of Law No. 8.935/1994?
The reading of art. 215, V, CC / 2002, we must be careful, because, unless better judgment, the new law does not require the submission of tax certificates for the disposal of property, restricting only the mandatory presentation of certificates and related taxes the property subject of sale.
The legal expression "inherent legitimacy of the act" is essential condition and has the right address, the requirements relate to the act itself, ie, proof of payment of the tax corresponding to the legal business, such as: ITBI (inter vivos) and property tax - property tax urban land (Denton Erpen Antonio, Negative tax and validity of legal transactions, RDI 58/141), that is, the act is valid, even if tax debts of the contractors to the IRS or Social Security. There were repeated the terms of the CC / 1916 art. 1137 and therefore the buyer assumes the burden of outstanding debt of some event, but can validly carry out the legal business.
ARTICLE PUBLISHED IN THE JOURNAL IMMOBILIS LOPES (August/2010)