A inconstitucionalidade da cobrança de ITCMD sobre doações vindas do exterior: o papel da lei complementar em matéria tributária a partir dos julgamentos do RE nº 851.108/SP e da ADO nº 67/DF no STF
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Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Claro, Isabel Kairuz
Orientador
Leão, Martha Toribio
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Este artigo aborda o tema da inconstitucionalidade da cobrança do Imposto de Transmissão Causa Mortis (ITCMD) sobre doações e heranças vindas do exterior para donatários e herdeiros residentes no Brasil sem a edição de lei complementar que a estabeleça. O Supremo Tribunal Federal (STF) julgou este tema no RE. 851.108/SP, cuja discussão centrava-se no art. 4º da lei estadual paulista nº 10.705/2000 que prevê a incidência do ITCMD sobre os fatos geradores de doação e/ou herança de bens localizados no exterior se o donatário e/ou herdeiro residir no Estado de São Paulo. O julgamento tratou da divergência entre o direito sustentado pelo contribuinte de apenas se sujeitar a tal tributação após a previsão de lei complementar, conforme determinado pelo art. 155, III, da Constituição Federal, enquanto a Fazenda do Estado de São Paulo sustentava a autonomia do ente para a realização da tributação em virtude da omissão do poder legislativo na elaboração da lei complementar prevista no texto constitucional, a partir da combinação do art. 24, I, § 3º da Constituição Federal e do art. 34, §3º do ADCT. Após o resultado do RE 851.108/SP favorável ao contribuinte, a Procuradoria-Geral da União ajuizou a ADO 67/DF, a fim de pressionar o Poder Legislativo a promulgar a lei complementar prevista no art. 155, III, da Constituição Federal para a devida instiuição da cobrança. Após o julgamento da ADO 67/DF, foi estabelecido o prazo de 12 meses para o Congresso Nacional suprir a omissão defendida pela Procuradoria. A partir desse problema concreto, o presente estudo partirá de uma rígida interpretação do dispositivo constitucional, bem como da doutrina, para analisar a lei complementar regulamentadora no Sistema Tributário Nacional, discorrer sobre a sua função, papel e alcance frente á norma estadual pretérita, mediante ao julgado pelo STF na ADI 67/DF e, por fim, responder se é constitucional a cobrança do ITCMD na hipótese do art. 155, III, da Constituição Federal sem a edição de lei complementar que a estabeleça.
This paper deals with the issue of the unconstitutionality of charging the Tax on Transmission of Property Causa Mortis and Donations (ITCMD) on donations and inheritances from abroad to donors and heirs resident in Brazil without the enactment of a Complementary Law establishing it. The Federal Supreme Court (STF) judged this issue in (RE) No. 851.108/SP, whose discussion centred on article 4 of São Paulo state law 10.705/2000, which provides for ITCMD to be levied on the taxable events of donations and/or inheritances of assets located abroad if the done and/or heir reside in the state of São Paulo. The judgement dealt with the divergence between the taxpayer's right to be subject to such taxation only after the provision of a Complementary Law, as determined by art. 155, III, of the CONSTITUIÇÃO FEDERAL/88, while the São Paulo State Treasury maintained the autonomy of the entity to carry out the taxation due to the omission of the legislative power to draw up the Complementary Law provided for in the constitutional text, based on the combination of art. 24, I, § 3 of the CONSTITUIÇÃO FEDERAL/88 and art. 34, § 3 of the ADCT. Following the outcome of (RE) No. 851.108/SP in favour of the taxpayer, the Attorney General's Office (AGU) filed (ADO) No. 67/DF to put pressure on the Legislative Branch to enact the Complementary Law provided for in Art. 155, III, of the CONSTITUIÇÃO FEDERAL/88, to properly institute collection. Following the judgement in (ADO) No. 67/DF, a deadline of 12 months was set for the National Congress to remedy the omission defended by the Office of the Attorney General. Based on this concrete problem, this study will start from a strict interpretation of the constitutional provision, as well as the doctrine, to analyse the regulatory complementary law in the National Tax System, discuss its function, role and scope in relation to the previous state rule, by means of the STF ruling in (ADO) No. 67/DF and, finally, answer whether it is constitutional to charge ITCMD in the case of art. 155, III, of the CONSTITUIÇÃO FEDERAL/88 without the edition of a Complementary Law that establishes it.
This paper deals with the issue of the unconstitutionality of charging the Tax on Transmission of Property Causa Mortis and Donations (ITCMD) on donations and inheritances from abroad to donors and heirs resident in Brazil without the enactment of a Complementary Law establishing it. The Federal Supreme Court (STF) judged this issue in (RE) No. 851.108/SP, whose discussion centred on article 4 of São Paulo state law 10.705/2000, which provides for ITCMD to be levied on the taxable events of donations and/or inheritances of assets located abroad if the done and/or heir reside in the state of São Paulo. The judgement dealt with the divergence between the taxpayer's right to be subject to such taxation only after the provision of a Complementary Law, as determined by art. 155, III, of the CONSTITUIÇÃO FEDERAL/88, while the São Paulo State Treasury maintained the autonomy of the entity to carry out the taxation due to the omission of the legislative power to draw up the Complementary Law provided for in the constitutional text, based on the combination of art. 24, I, § 3 of the CONSTITUIÇÃO FEDERAL/88 and art. 34, § 3 of the ADCT. Following the outcome of (RE) No. 851.108/SP in favour of the taxpayer, the Attorney General's Office (AGU) filed (ADO) No. 67/DF to put pressure on the Legislative Branch to enact the Complementary Law provided for in Art. 155, III, of the CONSTITUIÇÃO FEDERAL/88, to properly institute collection. Following the judgement in (ADO) No. 67/DF, a deadline of 12 months was set for the National Congress to remedy the omission defended by the Office of the Attorney General. Based on this concrete problem, this study will start from a strict interpretation of the constitutional provision, as well as the doctrine, to analyse the regulatory complementary law in the National Tax System, discuss its function, role and scope in relation to the previous state rule, by means of the STF ruling in (ADO) No. 67/DF and, finally, answer whether it is constitutional to charge ITCMD in the case of art. 155, III, of the CONSTITUIÇÃO FEDERAL/88 without the edition of a Complementary Law that establishes it.
Descrição
Palavras-chave
imposto sobre transmissão causa mortis e doação , doações do exterior , lei complementar tributária , omissão legislativa , tax on transmission of property causa mortis and donations , donations from abroad , complementary tax law , legislative omission