Considerações sobre a prevalência dos tratados internacionais sobre a legislação tributária brasileira: o caso do MERCOSUL
DOI:
https://doi.org/10.5433/2178-8189.1997v1n0p99Keywords:
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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