{"id":1155,"date":"2021-05-18T17:59:16","date_gmt":"2021-05-18T20:59:16","guid":{"rendered":"http:\/\/34.239.117.254\/?p=1155"},"modified":"2021-05-18T17:59:16","modified_gmt":"2021-05-18T20:59:16","slug":"pgr-questiona-24-estados-contra-cobranca-de-imposto-sobre-heranca-no-exterior","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=1155","title":{"rendered":"PGR questiona 24 Estados contra cobran\u00e7a de imposto sobre heran\u00e7a no exterior"},"content":{"rendered":"\n

Mais 14 a\u00e7\u00f5es judiciais contra leis estaduais institu\u00eddas para a cobran\u00e7a de imposto sobre doa\u00e7\u00f5es e heran\u00e7as provenientes do exterior<\/strong> \u2014 ITCMD\u2014 foram propostas no Supremo Tribunal Federal (STF) pela Procuradoria-Geral da Rep\u00fablica (PGR<\/strong>). Depois que o STF derrubou a lei paulista a respeito, a PGR j\u00e1 havia entrado com dez a\u00e7\u00f5es<\/a>. Por falta de lei federal (complementar) sobre o tema, conforme previs\u00e3o constitucional, cada Estado tem legisla\u00e7\u00e3o pr\u00f3pria sobre a tributa\u00e7\u00e3o.
<\/p>\n\n\n\n

Recentemente, o STF julgou inconstitucional a norma do Estado de S\u00e3o Paulo<\/a> sobre a tributa\u00e7\u00e3o e fixou a necessidade de edi\u00e7\u00e3o de lei federal para regular a compet\u00eancia para a cobran\u00e7a do ITCMD. Mas o procurador geral da Rep\u00fablica, Augusto Aras, considera que por se tratar de recurso extraordin\u00e1rio com repercuss\u00e3o geral, o efeito vinculante da decis\u00e3o \u00e9 restrito aos \u00f3rg\u00e3os do Poder Judici\u00e1rio, e n\u00e3o \u00e0s administra\u00e7\u00f5es p\u00fablicas. Por isso prop\u00f4s as a\u00e7\u00f5es contra os outros Estados.
<\/p>\n\n\n\n

O Estado de S\u00e3o Paulo previu, na \u00e9poca do julgamento, perdas de at\u00e9 R$ 5,4 bilh\u00f5es<\/strong> com as poss\u00edveis devolu\u00e7\u00f5es do que foi pago pelos contribuintes e tamb\u00e9m com o que deixar\u00e1 de arrecadar.
<\/p>\n\n\n\n

Em outra a\u00e7\u00e3o (ADO 67), a PGR questiona a demora do Congresso Nacional em editar lei complementar para estabelecer normas gerais sobre o tributo. Nela, Aras argumenta que j\u00e1 se passaram 32 anos desde a promulga\u00e7\u00e3o da Constitui\u00e7\u00e3o e ainda n\u00e3o foi editada lei federal para regular a compet\u00eancia dos Estados na tributa\u00e7\u00e3o de doa\u00e7\u00f5es e heran\u00e7as de bens no exterior.
<\/p>\n\n\n\n

Ainda segundo Aras, sem a regulamenta\u00e7\u00e3o, os Estados e o Distrito Federal est\u00e3o impossibilitados de instituir e exigir o ITCMD nesses casos. No come\u00e7o do m\u00eas, o mais recente projeto de lei sobre o tema come\u00e7ou a tramitar na C\u00e2mara dos Deputados (PLP 67).
<\/p>\n\n\n\n

As 24 a\u00e7\u00f5es propostas dirigem-se a normas dos seguintes Estados (listados conforme o n\u00famero da a\u00e7\u00e3o, ADI 6817 at\u00e9 6840): Pernambuco, Paran\u00e1, Par\u00e1, Tocantins, Maranh\u00e3o, Para\u00edba, Santa Catarina, Rond\u00f4nia, Rio Grande do Sul, Rio de Janeiro, Piau\u00ed, Alagoas, Acre, S\u00e3o Paulo, Goi\u00e1s, Esp\u00edrito Santo, Distrito Federal, Cear\u00e1, Bahia, Amazonas, Amap\u00e1, Mato Grosso, Minas Gerais e Mato Grosso do Sul.<\/p>\n\n\n\n

Fonte: Valor<\/a><\/p>\n\n\n\n

A Amaral, Yazbek, OAB\/PR 762, possui 35 anos de experi\u00eancia auxiliando empresas a transformar a tributa\u00e7\u00e3o em lucro. Entre em contato com um dos s\u00f3cios para agendamento de reuni\u00e3o em caso de d\u00favidas.<\/p>\n\n\n\n

Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696<\/p>\n\n\n\n

Av. C\u00e2ndido Hartmann, 50 \u2013 Bigorrilho | Curitiba-PR<\/p>\n\n\n\n

Assine nossa Newsletter e fique por dentro das novidades!<\/p>\n\n\n\n

Quer receber seu exemplar da revista Governan\u00e7a Jur\u00eddica? Clique aqui<\/a> e pe\u00e7a a sua.<\/p>\n\n\n\n

Nos acompanhe nas redes sociais: Facebook<\/a> | Instagram<\/a> | Linkedin<\/a><\/p>\n\n\n\n

J\u00e1 conhece o canal Direito da Intelig\u00eancia de Neg\u00f3cios? Inscreva-se j\u00e1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Mais 14 a\u00e7\u00f5es judiciais contra leis estaduais institu\u00eddas para a cobran\u00e7a de imposto sobre doa\u00e7\u00f5es e heran\u00e7as provenientes do exterior \u2014 ITCMD\u2014 foram propostas no Supremo Tribunal Federal (STF) pela Procuradoria-Geral da Rep\u00fablica (PGR). Depois que o STF derrubou a lei paulista a respeito, a PGR j\u00e1 havia entrado com dez a\u00e7\u00f5es. Por falta de […]<\/p>\n","protected":false},"author":2,"featured_media":1156,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1155","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia-do-dia"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"\nPGR questiona 24 Estados contra cobran\u00e7a de imposto sobre heran\u00e7a no exterior - Amaral, Yazbek Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.34.239.117.254.sslip.io\/?p=1155\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PGR questiona 24 Estados contra cobran\u00e7a de imposto sobre heran\u00e7a no exterior - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"Mais 14 a\u00e7\u00f5es judiciais contra leis estaduais institu\u00eddas para a cobran\u00e7a de imposto sobre doa\u00e7\u00f5es e heran\u00e7as provenientes do exterior \u2014 ITCMD\u2014 foram propostas no Supremo Tribunal Federal (STF) pela Procuradoria-Geral da Rep\u00fablica (PGR). 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