{"id":20569,"date":"2021-03-15T14:39:31","date_gmt":"2021-03-15T17:39:31","guid":{"rendered":"https:\/\/blbescoladenegocios.com.br\/blog\/?p=20569"},"modified":"2021-03-15T14:40:34","modified_gmt":"2021-03-15T17:40:34","slug":"doacoes-exterior-cobranca-itcmd","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/doacoes-exterior-cobranca-itcmd\/","title":{"rendered":"Doa\u00e7\u00f5es no exterior e a cobran\u00e7a de ITCMD"},"content":{"rendered":"<p>Em decis\u00e3o proferida em 26 de fevereiro de 2021, o Supremo Tribunal Federal (STF) finalizou o julgamento do <a href=\"http:\/\/www.stf.jus.br\/portal\/jurisprudenciaRepercussao\/verAndamentoProcesso.asp?incidente=4667945&amp;numeroProcesso=851108&amp;classeProcesso=RE&amp;numeroTema=825\" target=\"_blank\"><strong>RE n.\u00ba 851.108\/SP (Tema 825)<\/strong><\/a>, no qual discutia-se a possibilidade, ou n\u00e3o, de os Estados institu\u00edrem a cobran\u00e7a do imposto sobre a transmiss\u00e3o causa mortis ou doa\u00e7\u00e3o de quaisquer bens ou direitos, tamb\u00e9m conhecido como <a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/planejamento-sucessorio\/\" target=\"_blank\"><strong>ITCMD<\/strong><\/a> ou ITCD em alguns Estados.<\/p>\n<p>Por sete votos a quatro, o STF fixou a tese quanto \u00e0 impossibilidade de os Estados-membros e o Distrito Federal institu\u00edrem o ITCMD nas hip\u00f3teses referidas no art. 155, \u00a7 1\u00ba, III, da Constitui\u00e7\u00e3o Federal sem a interven\u00e7\u00e3o da lei complementar, conforme exigido pelo referido dispositivo constitucional.<\/p>\n<p>Frente \u00e0 decis\u00e3o e inexistindo lei complementar, nos termos previstos no dispositivo Constitucional supra, ficam os Estados impedidos de realizarem tal cobran\u00e7a.<\/p>\n<p>O STF deliberou tamb\u00e9m sobre a modula\u00e7\u00e3o dos efeitos de tal decis\u00e3o, que teve repercuss\u00e3o geral. Apesar de alguns ministros terem votado pela impossibilidade da cobran\u00e7a, o debate sobre a modula\u00e7\u00e3o dos efeitos teve diverg\u00eancias at\u00e9 mesmo entre aqueles que deliberaram pela veda\u00e7\u00e3o.<\/p>\n<p>No dia 1\u00ba de mar\u00e7o, o STF divulgou a proclama\u00e7\u00e3o acerca da modula\u00e7\u00e3o, nos termos outrora propostos pelo ministro Dias Toffoli, conforme sugest\u00e3o do ministro Barroso, de modo que os efeitos da decis\u00e3o dever\u00e3o valer a partir da data de sua publica\u00e7\u00e3o, n\u00e3o podendo retroagir, ressalvado, contudo, aqueles casos em que j\u00e1 havia a\u00e7\u00e3o judicial em curso.<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/in\/liz-christante-pinheiro-azevedo-366b7060\/\" target=\"_blank\"><strong>Liz Azevedo<\/strong><\/a><br \/>\nAdvogada e consultora da Divis\u00e3o Societ\u00e1ria e Patrimonial do Grupo BLB Brasil<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em decis\u00e3o proferida em 26 de fevereiro de 2021, o Supremo Tribunal Federal (STF) finalizou o julgamento do RE n.\u00ba 851.108\/SP (Tema 825), no qual discutia-se a possibilidade, ou n\u00e3o, de os Estados institu\u00edrem a cobran\u00e7a do imposto sobre a transmiss\u00e3o causa mortis ou doa\u00e7\u00e3o de quaisquer bens ou direitos, tamb\u00e9m conhecido como ITCMD ou [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":20570,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[704,715,37,62,38],"tags":[954,724,725,133,30],"class_list":["post-20569","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financas","category-gestao-financeira","category-noticias","category-societario","category-tributos","tag-doacao-no-exterior","tag-imposto-sobre-transmissao-causa-mortis-e-doacao","tag-itcmd","tag-patrimonio","tag-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Doa\u00e7\u00f5es no exterior e a cobran\u00e7a de ITCMD: nova decis\u00e3o do STF<\/title>\n<meta name=\"description\" content=\"Supremo Tribunal Federal (STF) fixou a tese sobre cobran\u00e7a de ITCMD feita por Estados relacionada a doa\u00e7\u00f5es no exterior. 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