{"id":2335,"date":"2021-03-15T11:45:04","date_gmt":"2021-03-15T14:45:04","guid":{"rendered":"https:\/\/www.garciakeener.com.br\/?p=2335"},"modified":"2021-03-15T11:45:04","modified_gmt":"2021-03-15T14:45:04","slug":"stf-declara-inconstitucional-cobranca-de-itcmd-sobre-bens-no-exterior","status":"publish","type":"post","link":"https:\/\/www.garciakeener.com.br\/en\/stf-declara-inconstitucional-cobranca-de-itcmd-sobre-bens-no-exterior\/","title":{"rendered":"STF DECLARA INCONSTITUCIONAL COBRAN\u00c7A DE ITCMD SOBRE BENS NO EXTERIOR"},"content":{"rendered":"<p>[:pt]O STF concluiu julgamento sobre a tributa\u00e7\u00e3o de doa\u00e7\u00f5es e bens recebidos no exterior a t\u00edtulo de heran\u00e7a e fixou a seguinte tese (Tema 825): &#8221; \u00c9 vedado aos estados e ao Distrito Federal instituir o ITCMD nas hip\u00f3teses referidas no art. 155, \u00a7 1\u00ba, III, da Constitui\u00e7\u00e3o Federal sem a interven\u00e7\u00e3o da lei complementar exigida pelo referido dispositivo constitucional&#8221;. O Tribunal modulou os efeitos da decis\u00e3o a fatos geradores posteriores ao do julgamento, salvo aos contribuintes que possuam a\u00e7\u00f5es judiciais discutindo eventual bitributa\u00e7\u00e3o por Estados ou a validade da cobran\u00e7a do imposto, desde que n\u00e3o o tenha pago anteriormente.<\/p>\n<p>Em: 15\/03\/2021[:]<\/p>","protected":false},"excerpt":{"rendered":"<p>[:pt]O STF concluiu julgamento sobre a tributa\u00e7\u00e3o de doa\u00e7\u00f5es e bens recebidos no exterior a t\u00edtulo de heran\u00e7a e fixou a seguinte tese (Tema 825): &#8221; \u00c9 vedado aos estados e ao Distrito Federal instituir o ITCMD nas hip\u00f3teses referidas no art. 155, \u00a7 1\u00ba, III, da Constitui\u00e7\u00e3o Federal sem a interven\u00e7\u00e3o da lei complementar [&hellip;]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-2335","post","type-post","status-publish","format-standard","hentry","category-noticias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>STF DECLARA INCONSTITUCIONAL COBRAN\u00c7A DE ITCMD SOBRE BENS NO EXTERIOR - Garcia &amp; Keener 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.garciakeener.com.br\/en\/stf-declara-inconstitucional-cobranca-de-itcmd-sobre-bens-no-exterior\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF DECLARA INCONSTITUCIONAL COBRAN\u00c7A DE ITCMD SOBRE BENS NO EXTERIOR - Garcia &amp; Keener Advogados\" \/>\n<meta property=\"og:description\" content=\"[:pt]O STF concluiu julgamento sobre a tributa\u00e7\u00e3o de doa\u00e7\u00f5es e bens recebidos no exterior a t\u00edtulo de heran\u00e7a e fixou a seguinte tese (Tema 825): &#8221; \u00c9 vedado aos estados e ao Distrito Federal instituir o ITCMD nas hip\u00f3teses referidas no art. 155, \u00a7 1\u00ba, III, da Constitui\u00e7\u00e3o Federal sem a interven\u00e7\u00e3o da lei complementar [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.garciakeener.com.br\/en\/wp-json\/wp\/v2\/posts\/2335\" \/>\n<meta property=\"og:site_name\" content=\"Garcia &amp; Keener Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-15T14:45:04+00:00\" \/>\n<meta name=\"author\" content=\"garciaekeener\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"garciaekeener\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.garciakeener.com.br\/stf-declara-inconstitucional-cobranca-de-itcmd-sobre-bens-no-exterior\/\",\"url\":\"https:\/\/www.garciakeener.com.br\/stf-declara-inconstitucional-cobranca-de-itcmd-sobre-bens-no-exterior\/\",\"name\":\"STF DECLARA INCONSTITUCIONAL COBRAN\u00c7A DE ITCMD SOBRE BENS NO EXTERIOR - Garcia &amp; Keener Advogados\",\"isPartOf\":{\"@id\":\"https:\/\/www.garciakeener.com.br\/#website\"},\"datePublished\":\"2021-03-15T14:45:04+00:00\",\"dateModified\":\"2021-03-15T14:45:04+00:00\",\"author\":{\"@id\":\"https:\/\/www.garciakeener.com.br\/#\/schema\/person\/ed1c9d6d087bdc5b64910c27fd3627d3\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.garciakeener.com.br\/stf-declara-inconstitucional-cobranca-de-itcmd-sobre-bens-no-exterior\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.garciakeener.com.br\/stf-declara-inconstitucional-cobranca-de-itcmd-sobre-bens-no-exterior\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.garciakeener.com.br\/stf-declara-inconstitucional-cobranca-de-itcmd-sobre-bens-no-exterior\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.garciakeener.com.br\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"STF DECLARA INCONSTITUCIONAL COBRAN\u00c7A DE ITCMD SOBRE BENS NO EXTERIOR\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.garciakeener.com.br\/#website\",\"url\":\"https:\/\/www.garciakeener.com.br\/\",\"name\":\"Garcia &amp; Keener Advogados\",\"description\":\"Escrit\u00f3rio de advocacia tradicional, com sede no Rio de Janeiro. 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