The First Panel of Brazil\u2019s Supremo Tribunal Federal (STF) reached a majority decision recognizing the unconstitutionality of the levy of the Tax on Inheritance and Gifts (ITCMD) on donations originating from abroad.<\/p>\n\n\n\n
The central rationale was the absence of a federal complementary law regulating the matter\u2014an understanding already consolidated in RE 851,108\/2021 (General Repercussion Topic 825). Despite the precedent having been established since 2021, several state tax authorities continued to assess taxpayers based on Constitutional Amendment No. 132\/2023, creating legal uncertainty.<\/p>\n\n\n\n
The new decision reinforces legal certainty and directly impacts taxpayers who receive international donations.<\/p>","protected":false},"excerpt":{"rendered":"
A 1\u00aa Turma do Supremo Tribunal Federal (STF) formou maioria para reconhecer a inconstitucionalidade da incid\u00eancia do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD) em doa\u00e7\u00f5es provenientes do exterior. O fundamento central foi a falta de lei complementar federal que regulamente a mat\u00e9ria, entendimento j\u00e1 consolidado no RE 851.108\/2021 (Tema 825 da repercuss\u00e3o geral). […]<\/p>\n","protected":false},"author":1,"featured_media":618,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-617","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"yoast_head":"\n