Tributário. Averbação da área de reserva legal no registro do imóvel para gozo do benefício fiscal do ITR é indispensável
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Tributário. Embargos de Declaração no Agravo Regimental no Agravo em Recurso Especial recebidos como Agravo Regimental. Princípio da fungibilidade recursal. Aplicação. ITR. isenção. Área de reserva legal. Necessidade de averbação no regis-tro de imóveis. Agravo não provido.
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Embargos declaratórios recebidos como agravo regimental, dado o seu caráter manifestamente infringente, em observância aos princípios da fungibilidade recursal. Precedentes do STJ. 2. É imprescindível a aver-bação da área de reserva legal no registro do imóvel para gozo do bene-fício iscal do ITR. 3. Embargos de declaração recebidos como...
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