ADI 6830 COBRANÇA SOBRE DOAÇÕES E HERANÇAS – Pedrosa

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ADI 6830 COBRANÇA SOBRE DOAÇÕES E HERANÇAS – Pedrosa

Os ministros julgam a ADI 6830. A ação discute a constitucionalidade de lei do estado de São Paulo que institui a cobrança de ITCMD sobre doações e heranças provenientes do exterior.
Na sexta-feira (28/10), o relator, ministro Gilmar Mendes, votou para declarar a inconstitucionalidade da norma estadual que institui a cobrança. O relator propôs ainda a modulação dos efeitos da decisão, para que a cobrança seja afastada a partir de 20 de abril de 2021. O placar está em dois a zero para derrubar a lei do estado de São Paulo.
Mendes aplicou o entendimento fixado pelo STF no RE 851108. No julgamento desse recurso extraordinário, o STF fixou a tese segundo a qual os estados não podem cobrar ITCMD sobre doações e heranças provenientes do exterior na ausência de lei complementar federal que regulamente o tema.
Com base no resultado do RE 851108, o STF já derrubou leis que instituem a cobrança em pelo menos 15 estados: Ceará, Amazonas, Minas Gerais, Rio Grande do Sul, Bahia, Maranhão, Pernambuco, Rondônia, Acre, Espírito Santo, Amapá, Paraíba, Piauí, Goiás e Alagoas.

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