Imposto de Transmissão Causa Mortis e doação - ITCMD

• Autor(a) principal: Souza, Cleusa Ribeiro de
• Data de Publicação: 2012
• 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/36149
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

This paper aims to expose material relevant to tax transmission Causa Mortis and donation in the State of São Paulo, in spite of the low production doctrinaire regarding to that tribute. It’s relatively large number of people who come up against difficulties in the practice of Succession law when the time comes to collect the ITCMC. Both the scarcity of doctrine and the lack of public information in service centers cause inconveniences to who intend to regulate transmissions and donations from their possessions to others.Therefore, it is necessary exhaustive study of the rules relating to ITCMC in order to, if not solve the problems related to the topic, at least ease the difficulties faced by contributors.In this context, we identify some of the controversial issues in relation to that tax, in light of current legislation.Disputes in respect of the tax appear at the time of inventory, there are many doubts about the hypothesis of incidence, the taxable person, values ??and required documents. We show in this study from the Matrix Rule of Tax Incidence that is possible to identify the nature of the tax when due, who is entitled to charge and who is required to pay.We can not treat the transmission of inheritance or legacy as a unique phenomenon, able to cover the entire Patrimony, it should be analyzed individually regarding to each acquirer. The legislation states that there are so many triggering events as the number of heirs, so one must consider that there are so many transmissions as are its recipients.Transmission in succession (causa mortis) is a phenomenon linked to the individual acquirer, distinct transmissions occur for each of the heirs or legatees