Elali, André de Souza DantasMedeiros, Gabriel de Lucena2024-08-232024-08-232024-08-13MEDEIROS, Gabriel de Lucena. A imunidade tributária do ITBI nas operações de integralização de imóveis como cotas de capital: uma análise à luz do tema 796 do STF. Orientador: André de Souza Dantas Elali. 2024.58f. Monografia (Graduação) - Curso de Direito, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2024.https://repositorio.ufrn.br/handle/123456789/59834Tax immunity are constitucional limitations to the taxing power of the state that seeks to secure a variety of legal assets furthermore to guide the jurisdictional system and the society at all. Nevertheless, a lot of judicial fights between the public administration and the taxpayers try to set the limits of the specific immunity of the ITBI and its applicability to other cases. Based on this, the Federal Supreme Court produced the Theme 976, with basis on the leading case of the RE 796.376/SC setting the following theses: "The tax Immunity of the ITBI, written on the item I of § 2 of art. 156 of the Federal Constitution, does not reach the value of assets that exceed the limit of the social capital to be paid in.". This study looked to analyze the range of the specific immunity of the ITBI and how to understand it after the Theme produced by the STF.Attribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/Direito tributárioImunidade tributáriaImposto sobre a Transmissão de Bens Imóveis (ITBI)Integralização de imóveisTax lawTax immunityReal Estate Transfer Tax (ITBI)Payment of propertiesbachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO