The 2nd Court of Monte Mor (São Paulo) granted an injunction in a writ of mandamus to remove the requirement for a certificate of fiscal regularity for the registration of the deed of purchase and sale of real estate, formulated by the Notary of Notes and Protests of Letters and Titles of Monte Mor .
In the case in question, the City’s notary office, in view of the seller’s failure to present a tax compliance certificate, refused to register a purchase and sale deed, which led the parties to sue the judiciary.
Under the terms of the decision, the practice is illegal insofar as it “ conditions the presentation of a negative certificate of federal debts, based on articles 47 and 48 of Law no. property, (…) constitutes a coercive means for the collection of tribute, prohibited by Precedent 323 of the STF .”
Also according to the court…
