{"id":1841,"date":"2025-09-12T18:38:06","date_gmt":"2025-09-12T21:38:06","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/?p=1841"},"modified":"2025-09-12T18:38:08","modified_gmt":"2025-09-12T21:38:08","slug":"doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/fr\/artigos\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\/","title":{"rendered":"Donations en provenance de l\u2019\u00e9tranger: le Supremo Tribunal Federal (STF) d\u00e9cide qu\u2019il est impossible de percevoir l\u2019Imp\u00f4t sur les transmissions causa mortis et donations (ITCMD) sans loi valable, m\u00eame \u00e0 la lumi\u00e8re de l\u2019Amendement constitutionnel n\u00b0 132\/2023"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>GTLawyers \u2013 \u00c9quipe de droit fiscal<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>Le Supremo Tribunal Federal (\u00ab STF \u00bb) a rejet\u00e9 le recours extraordinaire interpos\u00e9 par l\u2019\u00c9tat de S\u00e3o Paulo contre un arr\u00eat de la Cour de justice ayant \u00e9cart\u00e9 l\u2019incidence de l\u2019Imp\u00f4t sur les transmissions causa mortis et donations (\u00ab ITCMD \u00bb) sur les donations provenant de l\u2019\u00e9tranger. La d\u00e9cision monocratique de la ministre C\u00e1rmen L\u00facia, rendue le 14 juin 2025 dans le RE 1.553.620, r\u00e9affirme que la survenance de l\u2019amendement constitutionnel n\u00b0 132\/2023 ne convalide pas automatiquement la perception de l\u2019imp\u00f4t \u00e9tatique en l\u2019absence d\u2019une loi \u00e9tatique valable.<\/p>\n\n\n\n<p>Le cas portait sur la r\u00e9ception de donations de l\u2019\u00e9tranger par un donataire domicili\u00e9 dans l\u2019\u00c9tat de S\u00e3o Paulo. Le fisc de l\u2019\u00c9tat soutenait que l\u2019art. 16 de l\u2019EC 132\/2023 aurait supplant\u00e9 l\u2019exigence d\u2019une loi compl\u00e9mentaire f\u00e9d\u00e9rale r\u00e9gissant cette hypoth\u00e8se de taxation, autorisant la perception imm\u00e9diate de l\u2019ITCMD sur les donations de l\u2019\u00e9tranger effectu\u00e9es apr\u00e8s l\u2019entr\u00e9e en vigueur de l\u2019amendement constitutionnel.<\/p>\n\n\n\n<p>Cette argumentation a \u00e9t\u00e9 express\u00e9ment rejet\u00e9e par la ministre C\u00e1rmen L\u00facia. La d\u00e9cision pr\u00e9cise que l\u2019EC 132\/2023 institue une comp\u00e9tence transitoire uniquement jusqu\u2019\u00e0 l\u2019\u00e9diction de la loi compl\u00e9mentaire exig\u00e9e par l\u2019article 155, \u00a7 1, III, de la Constitution f\u00e9d\u00e9rale, sans pour autant dispenser cette exigence ni convalider des l\u00e9gislations \u00e9tatiques d\u00e9clar\u00e9es inconstitutionnelles.<\/p>\n\n\n\n<p>Dans le cas paulista, la situation est aggrav\u00e9e par la d\u00e9claration d\u2019inconstitutionnalit\u00e9 de l\u2019art. 4 de la Loi n\u00b0 10.705\/2000, prononc\u00e9e tant par la Cour de justice de S\u00e3o Paulo (en 2011) que par le STF (ADI n\u00b0 6.830\/SP). Cet article, qui traitait de la taxation des donations comportant un \u00e9l\u00e9ment de rattachement international, demeure d\u00e9pourvu d\u2019efficacit\u00e9 et ne peut servir de fondement \u00e0 l\u2019exigence de l\u2019ITCMD.<\/p>\n\n\n\n<p>D\u2019un point de vue pratique, tant qu\u2019il n\u2019existera pas dans la l\u00e9gislation paulista un dispositif valable post\u00e9rieur \u00e0 l\u2019EC 132\/2023, les donations re\u00e7ues de l\u2019\u00e9tranger resteront hors du champ d\u2019incidence de l\u2019ITCMD.<\/p>\n\n\n\n<p>Le projet de loi compl\u00e9mentaire n\u00b0 108\/2024, en cours d\u2019examen au Congr\u00e8s national, entend combler cette lacune normative. N\u00e9anmoins, m\u00eame apr\u00e8s son \u00e9ventuelle adoption, subsistera la n\u00e9cessit\u00e9 de promulguer une nouvelle l\u00e9gislation \u00e9tatique.<\/p>\n\n\n\n<p>La d\u00e9cision a un impact direct sur les contribuables engag\u00e9s dans la planification patrimoniale et successorale internationale, en consolidant l\u2019impossibilit\u00e9 d\u2019exiger l\u2019ITCMD sur les donations en provenance de l\u2019\u00e9tranger.<\/p>\n\n\n\n<p>Pour de plus amples informations sur le sujet, nous restons \u00e0 votre disposition.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>GT Lawyers &#8211; Equipe tribut\u00e1ria O Supremo Tribunal Federal (\u201cSTF\u201d) negou provimento ao Recurso Extraordin\u00e1rio interposto pelo Estado de S\u00e3o Paulo contra decis\u00e3o do Tribunal de Justi\u00e7a que afastou a incid\u00eancia do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (\u201cITCMD\u201d) sobre doa\u00e7\u00f5es provenientes do exterior. A decis\u00e3o monocr\u00e1tica da Ministra C\u00e1rmen L\u00facia, proferida em 14 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1842,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Doa\u00e7\u00f5es do exterior: Supremo decide pela impossibilidade do ITCMD sem lei v\u00e1lida, mesmo frente \u00e0 EC 132\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service<\/title>\n<meta name=\"description\" content=\"O Supremo Tribunal Federal (\u201cSTF\u201d) negou provimento ao Recurso Extraordin\u00e1rio interposto pelo Estado de S\u00e3o Paulo contra decis\u00e3o do Tribunal de Justi\u00e7a que afastou a incid\u00eancia do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (\u201cITCMD\u201d) sobre doa\u00e7\u00f5es provenientes do exterior. A decis\u00e3o monocr\u00e1tica da Ministra C\u00e1rmen L\u00facia, proferida em 14 de junho de 2025 no RE 1.553.620, reafirma o entendimento de que a superveni\u00eancia da Emenda Constitucional n\u00b0 132\/2023 n\u00e3o convalida automaticamente a cobran\u00e7a do imposto estadual sem lei estadual v\u00e1lida.\" \/>\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.gtlawyers.com.br\/fr\/artigos\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Doa\u00e7\u00f5es do exterior: Supremo decide pela impossibilidade do ITCMD sem lei v\u00e1lida, mesmo frente \u00e0 EC 132\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"og:description\" content=\"O Supremo Tribunal Federal (\u201cSTF\u201d) negou provimento ao Recurso Extraordin\u00e1rio interposto pelo Estado de S\u00e3o Paulo contra decis\u00e3o do Tribunal de Justi\u00e7a que afastou a incid\u00eancia do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (\u201cITCMD\u201d) sobre doa\u00e7\u00f5es provenientes do exterior. A decis\u00e3o monocr\u00e1tica da Ministra C\u00e1rmen L\u00facia, proferida em 14 de junho de 2025 no RE 1.553.620, reafirma o entendimento de que a superveni\u00eancia da Emenda Constitucional n\u00b0 132\/2023 n\u00e3o convalida automaticamente a cobran\u00e7a do imposto estadual sem lei estadual v\u00e1lida.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gtlawyers.com.br\/fr\/artigos\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-12T21:38:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-12T21:38:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/stf.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"537\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"ttanzilli\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"ttanzilli\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/\"},\"author\":{\"name\":\"ttanzilli\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#\\\/schema\\\/person\\\/98e5d0d0df85fd7cef4aa9878da75a67\"},\"headline\":\"Doa\u00e7\u00f5es do exterior: Supremo decide pela impossibilidade do ITCMD sem lei v\u00e1lida, mesmo frente \u00e0 EC 132\\\/2023\",\"datePublished\":\"2025-09-12T21:38:06+00:00\",\"dateModified\":\"2025-09-12T21:38:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/\"},\"wordCount\":413,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/site\\\/wp-content\\\/uploads\\\/stf.jpg\",\"articleSection\":[\"Artigos\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/\",\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/\",\"name\":\"Doa\u00e7\u00f5es do exterior: Supremo decide pela impossibilidade do ITCMD sem lei v\u00e1lida, mesmo frente \u00e0 EC 132\\\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/site\\\/wp-content\\\/uploads\\\/stf.jpg\",\"datePublished\":\"2025-09-12T21:38:06+00:00\",\"dateModified\":\"2025-09-12T21:38:08+00:00\",\"description\":\"O Supremo Tribunal Federal (\u201cSTF\u201d) negou provimento ao Recurso Extraordin\u00e1rio interposto pelo Estado de S\u00e3o Paulo contra decis\u00e3o do Tribunal de Justi\u00e7a que afastou a incid\u00eancia do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (\u201cITCMD\u201d) sobre doa\u00e7\u00f5es provenientes do exterior. 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