文章基本信息

标题：Considerações sobre a prevalência dos tratados internacionais sobre a legislação tributária brasileira: o caso do MERCOSUL
本地全文：下载
作者：Maria de Fátima Ribeiro
期刊名称：Scientia Iuris
印刷版ISSN：1415-6490
电子版ISSN：2178-8189
出版年度：2002
卷号：1
页码：99-116
语种：Portuguese
出版社：Universidade Estadual de Londrina (UEL)
摘要：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.
关键词：International treaties;Prevalence;Mercosur;Domestic tax legislation.;Tratados internacionais;Prevalência;Mercosul;Legislação tributária interna.