Definição do marco inicial de contagem do prazo decadencial do ITCMD na hipótese de transmissão causa mortis

The decay in its primary function aims to avoid the pro longed and indefinite continuation of legal relations, ensuring compliance with the provisions of the Principle of Legal Security and the balance between the subjects that make up the bond. To corroborate with the context, the present work intends to analy ze the institute of decay within the scope of Tax Law, with the observance that present the expiry, the postponement over time of the duty to act before the administrative authority, becomes be prevented. The existence of such a device proposes the determi nation of the period in which the State can take advantage to make taxes payable, so that they are paid by taxpayers. In addition to developing on the jurisprudential indications and conflicts on the subject, the study promotes determining the most appropr iate moment for the counting of the decaying term of the Tax on Transmission Cause Mortis or Donation, in the specific hypothesis of transmission of goods in due to the death of the author of the inheritance. To this end, the work was based on the divergen ces existing in the Brazilian legal system, with regard to content. It was about addressing the concepts referring to the main Tax Law institutes, whose understanding proved to be essential to define the moment in which the decay occurs. The various aspect s of the ITCMD were presented, as well as its definition in the relevant legislation of the state of Minas Gerais. Finally, the ITCMD was analyzed with regard to decay, detailing the possible conditions for such application, its characteristics, and the po sitions present in the doctrine in relation to the initial framework for counting the decay period of this tax in the case of transfer. causa mortis, with emphasis on the provision of article 173, item I, of the National Tax Code and the provisions of Prec edent 114 of the Supreme Federal Court. In the liame, the decisions from the Superior Court of Justice and the Court of Justice of the State of Minas Gerais were also compared, with the intention of establishing the most adequate understanding existing in the Brazilian legal system about the examined object, which was concluded to be the provision in item I, of article 173 of the National Tax Code. The applied methodology deals with the hypothetical - deductive method, where it demonstrates that the truth exi sts.