Tax on transmission cause mortis and donation of any goods or rights-ITCMD: analysis of the initial framework of the decadent term

The main purpose of this paper is to analyze the initial milestone for counting the decadent term for the Public Treasury to launch the ITCMD – Transmission Tax Causes Deaths and Donations, in view of the doctrinal and jurisprudential controversies that permeate this theme. In this way, it will be demonstrated how the Courts and the Public Treasury have applied the tax rules that regulate this tax, as well as whether these decisions are in accordance with the principle of legal certainty. It is an academic-scientific article, with a theoretical-bibliographic basis that, through studies in books, articles from journals in the legal area, judged and jurisprudence, analyzed the ITCMD, considering its historicity and constitutionality, decadent deadlines and prescriptive, the guarantee of legal nature, the relationship between tax law and taxpayers, tax assessments, initial deadline for counting decadential terms, in addition to the principle of constitutionally guaranteed tax equality. From the work carried out, it was possible to verify the divergences established between the Public Treasury and the majority jurisprudence regarding the application of the rules set out in the Tax System regarding the decadent deadlines of the ITCMD in the transmission of assets "Causa Mortis" and donations it is the subject of great controversy, so as not yet to allow a unanimous understanding on the referred topic.