A exigência do imposto sobre a doação de bens e direitos (ITCD) no caso do doador ser residente ou domiciliado no exterior




This dissertation aims to demonstrate the constitutionality of States and Federal District to create a tax on the donation of property and other rights Gift Tax - where the donor is resident or domiciled abroad. Federal Entities have approved this type legislation despite the absence of complementary national law as required in Articles 146 and 155, 1, III of the Federal Constitution. This work addresses the principles and essential characteristics inherent to Brazilian federalism with focus on power decentralization, the existence of a plurality of legal systems, autonomy of central and peripheral entities, and the distribution of legislative powers provided in the Brazilian constitutional tax system, giving special attention to complementary national law, a type of law which aims to keep tax laws uniform across the country, and to prevent tax conflicts between the States, among other important functions.. The dissertation highlights the theoretical basis of the existing institutes in the donation agreement provided for in the Brazilian Civil Code and the rules of the twenty-seven laws of Gift Tax edited by Member States. It also verifies the necessity of an international treaty with the scope of the tax avoidance and double taxation in Gift Taxes. It comes to the conclusion that, except for some legal provisions contained in the legislation of some Member States, which may raise conflicts between State tax jurisdictions, State laws and those issued by Federal District establishing a Gift Tax are constitutional.


doação - impostos donation direito tributario federalism taxation complementary law gift tax tributação federalismo

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