COLLATION AND THE CRITERIA TO EVALUATE THE COLLATED ASSETS

Abstract

This research aims to analyze the parameters and limits of the collation institute, which lends itself to
matching the shares of the necessary heirs who were benefited with donations in advance of
legitimate portions to those who were not, and to analyze the problem created by the need for
valuation of the donated assets. Through the analysis of the national legislation, the jurisprudential
decisions and doctrinal understandings, different perspectives about the referred institute can be
verified, as well as the criteria used to evaluate the collectible assets.