The Supreme Federal Court (STF) upheld preliminary injunctions granted with the aim of suspending the effectiveness of provisions of state laws that regulate the incidence of tax in cases of inheritances and donations from abroad.
According to the Federal Constitution, such incidence must be regulated by a supplementary law, which, to date, has not been enacted. Faced with legislative inertia, many states have regulated the matter through state laws.
It turns out that in a recent decision, when judging Extraordinary Appeal 851,108, with general repercussions, the Court set the issue in the sense that “The states and the Federal District are prohibited from establishing the ITCMD in the cases referred to in art. 155, § 1º, III, of the Federal Constitution without the intervention of the complementary law required by the aforementioned constitutional provision.”
Thus, in order to avoid conflicting decisions, the Supreme Court issued decisions upholding the injunctions granted in three Direct Actions of Unconstitutionality against provisions of state laws in Maranhão, Rondônia and Rio de Janeiro, inhibiting the collection of the tax until a final decision.
