Therefore, the eventual supervaluation of the good for the expropriation must be compensated by the way tax, in the case the contribution of the improvement of the place, being illegitimate the deduction of any indenizatria parcel in virtue of the real estate benefit. The same Superior Court of Justice explains: ' ' Being illegal, the deduction of the indenizatrio value of the amount that if understands proceeding and relative to related valorizao.' ' 11. It is observed that the fact of the valuation to have occurred in question the intervention of the Public Power in bringing improvements to the space thinks that the good also was the determinative factor for these effect, what characterizes the action as food allowance of real nature. 8. DELAYING INTERESTS the delaying interests must when not paid the Public Power the indemnity foreseen for the expropriated one in the stated period determined in the administrative proceeding or when established by sentence.
Provisional remedy 2,183-56/01, modified sources in relation to such sanction. In what it refers to the percentage, established the percentage of up to 6% (six percent) per year. In what it inhabits to the initial term for the implementation of this deferred payment is the day 1 of January of the following year to that one where the payment would have to be effected, in agreement art. 15-B of the Decree n 3,365/41 12. The taxable income for the related interests must happen on the value of the indemnity settled in the conviction. It has part of the doctrine that considers to be applicable Abridgement 102 13 of the STJ, in sequence to consider that the delaying interests must happen on the value of the indemnity for the loss of the property in set to the value of the compensatory interests. However the fact of the initial term of current deferred payment from the effective occupation of the good, makes with that a expropriation becomes the essential act for the accomplishment of the same, what of the characteristic of Right in rem.