{"id":85688,"date":"2021-05-19T20:10:48","date_gmt":"2021-05-19T23:10:48","guid":{"rendered":"https:\/\/www.blogsoestado.com\/danielmatos\/?p=85688"},"modified":"2021-05-19T20:10:48","modified_gmt":"2021-05-19T23:10:48","slug":"pgr-vai-ao-stf-contra-lei-do-maranhao-que-taxa-herancas-e-doacoes-do-exterior","status":"publish","type":"post","link":"https:\/\/www.blogsoestado.com\/danielmatos\/pgr-vai-ao-stf-contra-lei-do-maranhao-que-taxa-herancas-e-doacoes-do-exterior\/","title":{"rendered":"PGR vai ao STF contra lei do Maranh\u00e3o que taxa heran\u00e7as e doa\u00e7\u00f5es do exterior"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-large\"><a href=\"https:\/\/www.blogsoestado.com\/danielmatos\/files\/2021\/05\/herancas-ma.jpg\"><img decoding=\"async\" src=\"https:\/\/www.blogsoestado.com\/danielmatos\/files\/2021\/05\/herancas-ma.jpg\" alt=\"\" class=\"wp-image-85689\"\/><\/a><figcaption>Sede do Supremo Tribunal Federal (STF), em Bras\u00edlia<\/figcaption><\/figure><\/div>\n\n\n\n<p>A Procuradoria-Geral da Rep\u00fablica (PGR) ajuizou 24 A\u00e7\u00f5es Diretas de Inconstitucionalidade (ADIs) no Supremo Tribunal Federal (STF) contra leis do Maranh\u00e3o e de outros 23 estados que disciplinam o imposto sobre doa\u00e7\u00f5es e heran\u00e7as provenientes do exterior (ITCMD). No mesmo contexto, a A\u00e7\u00e3o Direta de Inconstitucionalidade por Omiss\u00e3o (ADO) 67 tem por objeto a demora do Congresso Nacional em editar lei complementar para estabelecer normas gerais definidoras do tributo.<\/p>\n\n\n\n<p>Hoje, cada estado tem legisla\u00e7\u00e3o pr\u00f3pria sobre a tributa\u00e7\u00e3o, pois a lei complementar federal prevista na Constitui\u00e7\u00e3o Federal (artigo 155, par\u00e1grafo 1\u00ba, inciso III) ainda n\u00e3o foi editada. A mat\u00e9ria j\u00e1 foi analisada pelo Supremo no julgamento do Recurso Extraordin\u00e1rio (RE) 851108, com repercuss\u00e3o geral (Tema 825). Na ocasi\u00e3o, foi julgada inconstitucional norma do Estado de S\u00e3o Paulo e estabelecida a necessidade de edi\u00e7\u00e3o de lei federal para regular a compet\u00eancia para institui\u00e7\u00e3o do ITCMD,<\/p>\n\n\n\n<p>Segundo Aras, 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, da\u00ed o ajuizamento das a\u00e7\u00f5es.<\/p>\n\n\n\n<p><strong>Omiss\u00e3o inconstitucional<\/strong><\/p>\n\n\n\n<p>Na ADO 67, o procurador-geral argumenta que, mais de 32 anos desde a promulga\u00e7\u00e3o da Constitui\u00e7\u00e3o Federal, n\u00e3o houve ainda a edi\u00e7\u00e3o da lei complementar federal que regule a compet\u00eancia dos estados nas hip\u00f3teses de tributa\u00e7\u00e3o de doa\u00e7\u00f5es e heran\u00e7as de bens no exterior. Enquanto isso n\u00e3o ocorrer, os estados e o Distrito Federal est\u00e3o impossibilitados de instituir e exigir ITCMD nas hip\u00f3teses mencionadas. \u201cA in\u00e9rcia da Uni\u00e3o est\u00e1 a ocasionar preju\u00edzos aos cofres p\u00fablicos e \u00e0 autonomia dos entes regionais da Federa\u00e7\u00e3o\u201d, sustenta.<\/p>\n\n\n\n<p><strong>ADIs<\/strong><\/p>\n\n\n\n<p>As a\u00e7\u00f5es correspondem aos seguintes estados: Pernambuco (ADI 6817), Paran\u00e1 (ADI 6818), Par\u00e1 (ADI 6819), Tocantins (ADI 6820), <strong>Maranh\u00e3o (ADI 6821)<\/strong>, Para\u00edba (ADI 6822), Santa Catarina (ADI 6823), Rond\u00f4nia (ADI 6824), Rio Grande do Sul (ADI 6825), Rio de Janeiro (ADI 6826), Piau\u00ed (ADI 6827), Alagoas (ADI 6828), Acre (ADI 6829), S\u00e3o Paulo (ADI 6830), Goi\u00e1s (ADI 6831), Esp\u00edrito Santo (ADI 6832), Distrito Federal (ADI 6833), Cear\u00e1 (ADI 6834), Bahia (ADI 6835), Amazonas (ADI 6836), Amap\u00e1 (ADI 6837), Mato Grosso (ADI 6838), Minas Gerais (ADI 6839) e Mato Grosso do Sul (ADI 6840).<\/p>\n\n\n\n<p><strong>Fonte:<\/strong> Supremo Tribunal Federal (STF)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Procuradoria-Geral da Rep\u00fablica (PGR) ajuizou 24 A\u00e7\u00f5es Diretas de Inconstitucionalidade (ADIs) no Supremo Tribunal Federal (STF) contra leis do [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-85688","post","type-post","status-publish","format-standard","hentry","category-sem-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - 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