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Orientações sobre patrimônio e direito sucessório
Páginas | 38-43 |
Page 38
Esta Seção tem como objetivo apresentar as providências que devem ser tomadas em relação ao patrimônio deixado pelo falecido e sua distribuição entre os herdeiros. Buscaremos explicar quais as providências judiciais e extrajudiciais devem ser tomadas pelos familiares.
4.1. Que providências devem ser tomadas com relação aos bens do falecido?
Os bens do falecido constituem o que se denomina herança . O inventário é o instrumento jurídico utilizado para a transferência destes bens aos herdeiros. A divisão de bens pode se dar por meio de um acordo entre os herdeiros ( inventário extrajudicial ) ou resultar do ajuizamento de uma ação judicial, na qual o Juiz irá determinar de que forma ocorrerá a divisão dos bens ( inventário judicial ). O processo de inventário judicial tende a ser mais demorado do que o extrajudicial.
Page 39
Um outro mecanismo jurídico que pode ser utilizado é o alvará judicial . Trata-se de uma autorização judicial, um procedimento mais simples, que pode ser usado quando o falecido não deixou bens imóveis, mas apenas pequenos valores. Nesta situação, não será necessária a abertura de inventário (judicial ou extrajudicial).
Explicaremos, a seguir, cada um destes procedimentos e algumas informações importantes sobre os mesmos.
Espólio é o conjunto de bens que compõem o patrimônio do falecido. No inal do processo judicial, estes bens são partilhados entre os herdeiros.
Inventariante é a pessoa nomeada para administrar os bens do espólio. Ele deve prestar informações ao Juiz e zelar pela manutenção do patrimônio.
ATENÇÃO: É preciso veriicar, ainda, se o falecido deixou testamento. Testamento é o documento no qual a pessoa estabelece o que deve ser feito com seu patrimônio após a sua morte. Este documento deve ser feito obedecendo às formalidades pre-vistas em lei, para evitar que as partes que se sintam prejudica-das busquem, na Justiça, a sua anulação. O testamento tem que ser apresentado, para que se realize a partilha de bens.
4.2. Qual o prazo para a abertura do inventário?
O prazo é de 60 (sessenta) dias a partir do falecimento ou da declaração da morte presumida (no caso de desaparecidos). Caso o prazo não seja respeita-do, há uma multa de 10% sobre o valor do chamado Imposto de Transmissão Causa Mortis e Doação (ITCMD), que é um imposto cobrado sobre os bens do falecido quando estes são transmitidos para os herdeiros.
4.3. Quem pode dar início ou solicitar a abertura do inventário?
O inventário pode ser...
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