A não obrigatoriedade do recolhimento prévio de ITCMD sobre valores devidos ao espólio.

Abstract

This monograph aims to analyze the previous collection of ITCMD on amounts owed to the estate. To do so, it explains and exposes general aspects of the ITCMD, its progressivity and rates applied in Brazil; addresses inventory processes and normative controversies, emphasizing the issue of timing for collection of the ITCMD; and exposes the jurisprudential understanding on the subject and does so after analyzing the inventory processes and normative controversies. As a methodology for carrying out this research, it is a qualitative research that used the deductive method. With regard to the data source, this is a predominantly bibliographical and documental research allowing to know the position of the doctrine and jurisprudence on the subject under analysis.

Keywords: Succession. Inventory. Transfer Tax Causa Mortis and donation. Normative controversies.