A concessÃo de isenÃÃes de tributos estaduais, distritais e municipais por meio de tratados internacionais

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The present study has for object the analysis of the question concerning to the concession of exemptions taxes by international treaties, especially involving tributes of the States, Federal District and Municipalities. Brazil adopts the federative form and it results consequences related to the tax competences and the treaty making capacity. The treaties can collide with local law, and the monism and dualism theories are studied. The Brazilian doctrine and the jurisprudence dissent on this issue. Article 98 of the National Tax Code establishes the priority of the treaties over the local normative, however, the federative principle, as well as Article 151, Section III, of the Brazilian Federal Constitution, estates that the Union shall not exempt the States, the Federal District and the Municipalities from respective taxes. The study also analyses the positioning of some Ministers of the Brazilian Supreme Court

ASSUNTO(S)

monismo repartiÃÃo de competÃncia dualismo direito tributario internal law competÃncia tributÃria isenÃÃes federalism â conflict international law distrito federal competÃncia international law â states estados international treaties direito internacional competence distribution direito tributÃrio tratados internacionais norma interna impostos â isenÃÃo; federalismo municÃpios municipalities â monism dualism norma internacional conflito federalismo exemptions â capacity

ACESSO AO ARTIGO

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