Globalização: efetividade dos direitos humanos e do desenvolvimento pela isenção de tributos na aquisição de imóvel por pessoa com deficiência

• Ano de defesa: 2020
• Autor(a) principal: Harmbach, Oduwaldo José
• Orientador(a): Matsushita, Thiago Lopes
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Deficientes físicos; Desenvolvimento social; Direitos humanos; Isenção tributária
• Palavras-chave em Inglês: Disability; Progress; Human rights; Tax exemption
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/23934

This research, under the human rights pretext, stars with the definition and concept of the human being, approaching also the concept of dignity, beyond a brief explanation of the Human Dignity Principle, has as ultimate objective, to explore the intricate question of housing, and its relationship with law. To achieve this, it was made necessary to comprehend the basis of property law, highlighting the social function of property, a necessary concept to this study, as also to understand and deepen this studies about the accomplishment of primordial right with the problems of tax law, specially the impact of direct taxes (ITBI and ITCMD). Likewise, notary law was analyzed in the acquisition of property, focusing in the registers and species of titles and documents necessary to the actualization of these rights, as also the question of human rights in extrajudicial services and notaries. As mean of deepening this study in the human rights, a fair fraction of this paper to analyze the declarations and dimensions of Human Rights, to highlighting to right to development. By doing this, we go into the historic Evolution and conceptualization, and obstacles in the modern and globalized world. These obstacles must be analyzed through tax law, by municipal and state laws for ITBI and ITMCD. Finally, to conclude this brief study, there will be an analysis of the costs necessary to the acquisition and formalization of housing, which come to be great impediments to the concretization of this primordial right. To effectively conclude this thematic, there will be the exploration and questions about the themes of globalization and globalism in the effectiveness of the right