A DOAÇÃO COM RESERVA DE USUFRUTO VITALÍCIO FEITA ANTES DO ART. 42 DA LEI Nº 7.174/2015: A JUSTIÇA TRIBUTÁRIA NA PRÁTICA / THE DONATION WITH LIFETIME USUFRUCT RESERVATION MADE BEFORE ART. 42 OF LAW NO. 7,174/2015: TAX JUSTICE IN PRACTICE
DOI:
https://doi.org/10.12957/rfd.2022.70723Keywords:
Doação. Reserva de Usufruto.Usufruto Vitalício. Donation. Lifetime Usufruct Reserve Lifetime Usufruct.Abstract
Resumo: Esse texto objetiva debater a atitude do Fisco do Estado do Rio de Janeiro que ainda faz a cobrança do ITCMD de doações com reserva de usufruto vitalício que foram feitas antes da Lei Estadual do Rio de Janeiro nº 7.174/2015. A causa desse artigo repousa na ação do Fisco Estadual que persiste em fazer a cobrança do ITCMD (apesar da doutrina sólida e do precedente vinculante do Tribunal de Justiça do Estado do Rio de Janeiro que desobrigam esse pagamento). Como marco teórico nos orientaremos por Klaus Tipke e seus escritos sobre justiça tributária e ética fiscal do Estado. Dessa forma, por meio de uma metodologia científica indutiva, do exame da Constituição, das Leis, dos autores jurídicos e da jurisprudência estudaremos os institutos da doação, do usufruto, da doação com reserva de usufruto vitalício, da irretroatividade tributária, da legalidade tributária e da segurança jurídica tributária para que possamos explicar nossa visão a respeito dessa conduta estatal, consoante a justiça tributária e ética fiscal do Estado.
Palavras-chave: Doação. Reserva de Usufruto.Usufruto Vitalício.
Abstract: This text aims to debate the attitude of the Rio de Janeiro State Tax Authority, which still charges the ITCMD for donations with reserve of lifetime usufruct that were made before the Rio de Janeiro State Law No. 7,174/2015. The cause of this article lies in the action of the State Tax Authorities that persists in charging the ITCMD (despite the solid doctrine, the binding precedent of the Court of Justice of the State of Rio de Janeiro). As a theoretical framework, we will be guided by Klaus Tipke and his writings on tax justice and the State's fiscal ethics. Thus, through an inductive scientific methodology, examining the Constitution, Laws, legal authors and jurisprudence, we study the institutes of donation, usufruct, donation with reserve of lifetime usufruct, tax non-retroactivity, legality tax law and tax legal certainty so that we can explain our vision regarding this state conduct, in accordance with the tax justice and fiscal ethics of the State.
Keywords: Donation. Lifetime Usufruct Reserve Lifetime Usufruct.
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