Considerações sobre a prevalência dos tratados internacionais sobre a legislação tributária brasileira: o caso do MERCOSUL

Maria de Fátima Ribeiro

doi:10.5433/2178-8189.1997v1n0p99

Considerações sobre a prevalência dos tratados internacionais sobre a legislação tributária brasileira: o caso do MERCOSUL

Authors

Maria de Fátima Ribeiro Pontifícia Universidade Católica de São Paulo

DOI:

https://doi.org/10.5433/2178-8189.1997v1n0p99

Keywords:

International treaties, Prevalence, Mercosur, Domestic tax legislation.

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.

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Author Biography

Maria de Fátima Ribeiro, Pontifícia Universidade Católica de São Paulo

Doutora em Direito Tributário pela PUC/SP, Professora do Curso de Graduação em Direito, Professora e Vice-Coordenadora do Curso de Mestrado em Direito Negocial da Universidade Estadual de Londrina

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Published

2002-12-15

How to Cite

Ribeiro, M. de F. (2002). Considerações sobre a prevalência dos tratados internacionais sobre a legislação tributária brasileira: o caso do MERCOSUL. Scientia Iuris, 1, 99–116. https://doi.org/10.5433/2178-8189.1997v1n0p99

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Issue

Vol. 1 (1997)

Section

Artigos

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