Our lawyer Ilse Andriotti published an article in the Tax Studies Magazine, v.28 n.165 Sept./Oct.

Entitled “ITCMD on Assets Abroad and the Non-Existence of Supervening Constitutionality of São Paulo State Legislation with EC 132/2023,” the article analyzes the judgment of Theme 825 of General Repercussion by the Federal Supreme Court, as well as the consolidated jurisprudence of the São Paulo Court of Justice, demonstrating that the ITCMD requirement in cases with an international connection depends on the enactment of a complementary federal law.

Ilse understands that EC 132/2023, although relevant, cannot validate rules previously declared unconstitutional, nor does it replace the normative role of the complementary law required by art. 155, § 1, III, of the Federal Constitution. Thus, until new state legislation is enacted in accordance with the criteria of the constitutional amendment and the enactment of a complementary federal law, the ITCMD requirement in such cases remains prohibited.