The new challenges of the Judicial Power to acknowledge the exemption of "causa mortis" tax charged upon people in need in view of the constitutional right to inheritance
Keywords:
Civil Law, Constitutional Law, Tax Law, Inventory, Exemption of “causa mortis” tax upon people in need facing a severe situation of structural shortage, Inheritance rigthsAbstract
The article herein analyses the possibility of the Judicial Power acknowledges the exemption of “causa mortis” tax charged upon people in need facing a severe situation of structural shortage, even whether there is not any legal provision stating that, in order to guarantee their right to inheritance, setting up brief considerations on the referred tax throughout the State of Rio de Janeiro, yet going against the understanding of Precedent 297 of TJRJ.
References
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