O USUCAPIÃO E O ERÁRIO

• DOI: 10.22533/at.ed..0812307087

• Palavras-chave: usucapião; tributo; processo civil; código civil; constituição

• Keywords: usucaption/adverse possession; tribute; civil Procedure; civil Code; constitution

• Abstract: The aim of this article is to initiate a discussion about the irregular use of the usucaption institute (latu sensu), whether by judicial or administrative means, since it is the original form of property acquisition resulting from the legitimation of possession. That´s why, such an institute must be protected with a view to curbing the abuse of rights, undermining its creational core, preventing circumvention of constitutional tax obligations, except for the tax on the transfer of inter-living real estate in any capacity by onerous act - ITBI. Daily interactions with lawsuits aimed at declaring property through adverse possession within the scope of the Office of the Attorney of the Municipality of Itajaí, Jeancarlo Gorges, are the scientific validation reference intended by this article, since data collected from lawsuits will be exposed distributed in the last 48 (forty-eight) months, the sentenced facts that adhere to the thesis presented here and the global amount that managed to avoid fraud. The conclusions will expose a worrying state of harmfulness to the treasury, given the (almost totality) absence of the intended right, using adverse possession as a substitute for other legal instruments, e.g. compulsory adjudication, injuring the sacredness of its institution and underlying the social function of property. This time, the intended scope of this article is to attract to the debate, both the resonant and the dissonant, to foster the legal debate on the referred means of original acquisition of property.