considerações sobre a prevalência dos tratados internacionais sobre a legislação tributária brasileira: o caso do mercosul

Clicks: 273
ID: 250339
1997
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Abstract
This is a study on the main aspects discussed in the Brazilian doctrine and the jurisprudence concerning the prevalence of international treaties and conventions for internal tax legislation. Considerations are made on the Brazilian federate and sovereignty principles and on the competence constitutionally established for all the political entities of the Brazilian State. Article 151, section III of the Federal Constitution must be pointed out for its purpose on stating that the Union shall not exempt the States, the Federal District and the Municipalities from respective taxes. Article 98 of the National Tax Code is also considered for its disposition concerning legislation from international treaties and agreements on tax norms of the positive system currently in force.
Trata-se de estudo sobre os principais aspectos discutidos na doutrina e na jurisprudência brasileira sobre a prevalência dos tratados e convenções internacionais sobre a legislação tributária interna. Necessário se faz apresentar considerações sobre o princípio federativo brasileiro, o princípio da soberania e o da competência constitucionalmente estabelecida para todos os entes políticos do Estado brasileiro. Merece maior destaque o art. 151, inciso III da Constituição Federal ao enaltecer que a União não poderá conceder isenções de tributos de competência dos Estados, Distrito Federal e Municípios, bem como a análise do art. 98 do Código Tributário Nacional dispondo sobre as introduções legislativas provenientes de tratados e acordos internacionais sobre as normas tributárias do sistema positivo vigente.
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ribeiro1997scientiaconsideraes Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Maria de Fátima Ribeiro
Journal epilepsy & behavior : e&b
Year 1997
DOI
DOI not found
URL
http://www.uel.br/revistas/uel/index.php/iuris/article/view/11322
Keywords
prevalence civil lawpublic law

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