A competência estadual do ITCMD e o Supremo Tribunal Federal: impacto do RE 851108/SP na tributação subnacional

Abstract

The present work aims to verify the impact caused by the decision of the Federal Supreme Court in Extraordinary Appeal no. 851.108/SP, which determined the inability of the States to institute the collection of ITCMD in the cases set out in art. 155, §1º, III. Furthermore, an analysis of the incidence of ITCMD is carried out, as set out in the Federal Constitution of 1988 and Law 5,529/89 of the State of Pará, unraveling its characteristics and incidence hypotheses. Therefore, regarding RE 851.108/SP, this work details the votes of the STF Ministers in order to demonstrate their understanding on the topic. In view of this, a parallel is drawn between the decisions of RE no. 851.108/SP (ITCMD) and RE 191.703 (IPVA), with the purpose of distinguishing the treatment given by Ministers regarding the analysis of taxes. Finally, this academic work presents a critique of the impact and negative consequences caused by the STF's decision on the national tax system, highlighting social inequality and violating the principles that govern tax law.