A reforma tributária e seu impacto na incidência do ITCMD sobre bens e heranças advindos do exterior

• Autor(a) principal: Godinho, Paulo Francisco Leite
• Data de Publicação: 2024
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/42337
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Direito público; Direito tributário; Direito constitucional; ITCMD; Código tributário; Reforma tributária; Lei complementar; Efeitos repristinatórios; Exterior; Transmissão causa mortis e doações; Artigo 155 da Constituição Federal; Public law; Tax law; Constitutional law; ITCMD; Tax code; Tax reform; Complementary law; Repristinatory effects; Abroad; Donation; Inheritance; Article 155 of the Federal Constitution

This study aims to analyze the levy of the Brazilian Estate Tax named ITCMD in cases where the donor is domiciled or resident abroad and the deceased has assets, is resident or domiciled or has his inventory processed abroad, provided for in article 155, paragraph 1, item III, letters a) and b) of the Federal Constitution, and how the approval of EC 132/2023 ("Brazilian Tax Reform"), at the end of December 2023, will impact this rule that has been enshrined in the Brazil Federal Constitution ("CFRB/88"). To this end, the concepts established by the doctrine regarding the ITCMD assessment hypothesis enshrined in the CFRB/88 will be analyzed, as well as the attempts made by the states and the Federal District to regulate it in order to overcome the lack of a Complementary Law addressing the issue, and the case law developments on the subject, up until the recent approval of the Tax Reform. Finally, an analysis will be made of how the Brazilian Tax Reform has impacted this hypothesis of ITCMD levy on donations and inheritances from abroad, on the possibility of state laws judged unconstitutional recovering their effectiveness, and on the need for the issuance of new legislative rules addressing the issue by the States and the Federal District, in favor of taxpayers' legal certainty