By majority vote, the STF decided that member states cannot enact laws charging taxes on inheritance transfers or donations that have some connection with abroad, since there is already a current legislative authority. Its peers understand that a Complementary Law (as required by article 155, § 1º, III, of the Federal Constitution) enacted by the National Congress is necessary, in which more than half of all legislators in each house, and not only those present at the session, determine its approval.
For José Rubens Scharlack, founding partner of Scharlack Advogados and Scharlack PLLC, the complementary law “is beneficial to taxpayers because it provides the security that the same tax will not be charged by more than one state and it is beneficial to the states because it avoids the so-called tax war, in which states compete to attract a certain amount of tax revenue for themselves”, he says. According to the tax law expert, the Complementary Law determines the exact jurisdiction of the states, thus avoiding possible tax conflicts.
Find out more in the article published by Segs and Contabilidade na TV:
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