Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro

Detalhes bibliográficos
Autor(a) principal: Santana, Hadassah La??s de Sousa
Data de Publicação: 2014
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UCB
Texto Completo: https://bdtd.ucb.br:8443/jspui/handle/tede/2137
Resumo: The aim of this dissertation is to study issues related to international tax treaties and its relationship with the Brazilian judicial tax system. After a historical approach of the various constitutional structures, conferring the treatment of laws stemming from international agreements, an analysis of the relationship between the international and national legal system addresses the dichotomy between monism and dualism. Punctuating the inadequacy of the monistic theory to the Federative Constitution of the Republic of Brazil. Such Elements of International Public Law is mentioned through international tax treaties, in particular the Vienna Convention, measuring such treaties on various types of taxation and conflicts that are in judgment by the acting superior court. In conclusion, a disquisition about hierarchies within the rules of law and their reflection and positioning in accordance with the tax treaties which are incorporated into context with an emblematic case that is on trial in the Supreme Court.
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spelling Meira, Liziane Angelottihttp://lattes.cnpq.br/7247403201762735http://lattes.cnpq.br/7817744309547446Santana, Hadassah La??s de Sousa2017-06-05T17:09:09Z2014-12-18SANTANA, Hadassah La??s de Sousa. Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro. 2014. 185 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2014.https://bdtd.ucb.br:8443/jspui/handle/tede/2137The aim of this dissertation is to study issues related to international tax treaties and its relationship with the Brazilian judicial tax system. After a historical approach of the various constitutional structures, conferring the treatment of laws stemming from international agreements, an analysis of the relationship between the international and national legal system addresses the dichotomy between monism and dualism. Punctuating the inadequacy of the monistic theory to the Federative Constitution of the Republic of Brazil. Such Elements of International Public Law is mentioned through international tax treaties, in particular the Vienna Convention, measuring such treaties on various types of taxation and conflicts that are in judgment by the acting superior court. In conclusion, a disquisition about hierarchies within the rules of law and their reflection and positioning in accordance with the tax treaties which are incorporated into context with an emblematic case that is on trial in the Supreme Court.A presente disserta????o discorre sobre as quest??es concernentes aos tratados internacionais em mat??ria tribut??ria e sua rela????o com o Sistema jur??dico tribut??rio brasileiro. Ap??s uma abordagem hist??rica pelas diversas constitui????es do Brasil, conferindo o tratamento dado ??s normas advindas de acordos internacionais. Analisa a rela????o entre os sistemas jur??dico internacional e nacional abordando-se a dicotomia monismo versus dualismo, e pontuando pela n??o adequa????o da tese monista ?? Constitui????o da Rep??blica Federativa do Brasil. Em seguida o trabalho perpassa por alguns elementos do Direito Internacional P??blicos, em especial pela Conven????o de Viena sobre Direito dos Tratados e em seguida mensura os tratados internacionais em mat??ria tribut??ria, aduz-se sobre os diversos tipos de tratados na esfera tribut??ria e mencionam-se conflitos que est??o em sede de julgamento pelos tribunais superiores. Finaliza-se com a disquisi????o acerca das hierarquias nas normas e o respectivo reflexo desse posicionamento com os tratados em mat??ria tribut??ria incorporados ao ordenamento contextualizando com um caso emblem??tico que est?? em julgamento no Supremo Tribunal Federal.Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-05T17:08:52Z No. of bitstreams: 1 HadassahLaisdeSousaSantanaDissertacaoParcial2014.pdf: 425061 bytes, checksum: 05dec419977fa716cbf727f2c0f0a945 (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-05T17:09:09Z (GMT) No. of bitstreams: 1 HadassahLaisdeSousaSantanaDissertacaoParcial2014.pdf: 425061 bytes, checksum: 05dec419977fa716cbf727f2c0f0a945 (MD5)Made available in DSpace on 2017-06-05T17:09:09Z (GMT). No. of bitstreams: 1 HadassahLaisdeSousaSantanaDissertacaoParcial2014.pdf: 425061 bytes, checksum: 05dec419977fa716cbf727f2c0f0a945 (MD5) Previous issue date: 2014-12-18application/pdfhttps://bdtd.ucb.br:8443/jspui/retrieve/4619/HadassahLaisdeSousaSantanaDissertacaoParcial2014.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Strictu Sensu em DireitoUCBBrasilEscola de Humanidade e DireitoDireito internacional p??blicoSistema jur??dico tribut??rio brasileiroDireito tribut??rioMonismoDualismoCIENCIAS SOCIAIS APLICADAS::DIREITOEstudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiroinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-627295980608920470500500600-5048769973342439541-7277407233034425144info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBLICENSElicense.txtlicense.txttext/plain; charset=utf-82048https://200.214.135.178:8443/jspui/bitstream/tede/2137/1/license.txt76cd1e6bdecb11e4b12c81d5fe0f87b3MD51ORIGINALHadassahLaisdeSousaSantanaDissertacaoParcial2014.pdfHadassahLaisdeSousaSantanaDissertacaoParcial2014.pdfapplication/pdf425061https://200.214.135.178:8443/jspui/bitstream/tede/2137/2/HadassahLaisdeSousaSantanaDissertacaoParcial2014.pdf05dec419977fa716cbf727f2c0f0a945MD52THUMBNAILHadassahLaisdeSousaSantanaDissertacaoParcial2014.pdf.jpgHadassahLaisdeSousaSantanaDissertacaoParcial2014.pdf.jpgimage/jpeg4994https://200.214.135.178:8443/jspui/bitstream/tede/2137/3/HadassahLaisdeSousaSantanaDissertacaoParcial2014.pdf.jpga0e055011e3a25f938e74fd324b0f049MD53tede/21372017-06-06 01:02:59.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Biblioteca Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/
dc.title.por.fl_str_mv Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro
title Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro
spellingShingle Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro
Santana, Hadassah La??s de Sousa
Direito internacional p??blico
Sistema jur??dico tribut??rio brasileiro
Direito tribut??rio
Monismo
Dualismo
CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro
title_full Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro
title_fullStr Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro
title_full_unstemmed Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro
title_sort Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro
author Santana, Hadassah La??s de Sousa
author_facet Santana, Hadassah La??s de Sousa
author_role author
dc.contributor.advisor1.fl_str_mv Meira, Liziane Angelotti
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/7247403201762735
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/7817744309547446
dc.contributor.author.fl_str_mv Santana, Hadassah La??s de Sousa
contributor_str_mv Meira, Liziane Angelotti
dc.subject.por.fl_str_mv Direito internacional p??blico
Sistema jur??dico tribut??rio brasileiro
Direito tribut??rio
Monismo
Dualismo
topic Direito internacional p??blico
Sistema jur??dico tribut??rio brasileiro
Direito tribut??rio
Monismo
Dualismo
CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.cnpq.fl_str_mv CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.description.abstract.eng.fl_txt_mv The aim of this dissertation is to study issues related to international tax treaties and its relationship with the Brazilian judicial tax system. After a historical approach of the various constitutional structures, conferring the treatment of laws stemming from international agreements, an analysis of the relationship between the international and national legal system addresses the dichotomy between monism and dualism. Punctuating the inadequacy of the monistic theory to the Federative Constitution of the Republic of Brazil. Such Elements of International Public Law is mentioned through international tax treaties, in particular the Vienna Convention, measuring such treaties on various types of taxation and conflicts that are in judgment by the acting superior court. In conclusion, a disquisition about hierarchies within the rules of law and their reflection and positioning in accordance with the tax treaties which are incorporated into context with an emblematic case that is on trial in the Supreme Court.
dc.description.abstract.por.fl_txt_mv A presente disserta????o discorre sobre as quest??es concernentes aos tratados internacionais em mat??ria tribut??ria e sua rela????o com o Sistema jur??dico tribut??rio brasileiro. Ap??s uma abordagem hist??rica pelas diversas constitui????es do Brasil, conferindo o tratamento dado ??s normas advindas de acordos internacionais. Analisa a rela????o entre os sistemas jur??dico internacional e nacional abordando-se a dicotomia monismo versus dualismo, e pontuando pela n??o adequa????o da tese monista ?? Constitui????o da Rep??blica Federativa do Brasil. Em seguida o trabalho perpassa por alguns elementos do Direito Internacional P??blicos, em especial pela Conven????o de Viena sobre Direito dos Tratados e em seguida mensura os tratados internacionais em mat??ria tribut??ria, aduz-se sobre os diversos tipos de tratados na esfera tribut??ria e mencionam-se conflitos que est??o em sede de julgamento pelos tribunais superiores. Finaliza-se com a disquisi????o acerca das hierarquias nas normas e o respectivo reflexo desse posicionamento com os tratados em mat??ria tribut??ria incorporados ao ordenamento contextualizando com um caso emblem??tico que est?? em julgamento no Supremo Tribunal Federal.
description The aim of this dissertation is to study issues related to international tax treaties and its relationship with the Brazilian judicial tax system. After a historical approach of the various constitutional structures, conferring the treatment of laws stemming from international agreements, an analysis of the relationship between the international and national legal system addresses the dichotomy between monism and dualism. Punctuating the inadequacy of the monistic theory to the Federative Constitution of the Republic of Brazil. Such Elements of International Public Law is mentioned through international tax treaties, in particular the Vienna Convention, measuring such treaties on various types of taxation and conflicts that are in judgment by the acting superior court. In conclusion, a disquisition about hierarchies within the rules of law and their reflection and positioning in accordance with the tax treaties which are incorporated into context with an emblematic case that is on trial in the Supreme Court.
publishDate 2014
dc.date.issued.fl_str_mv 2014-12-18
dc.date.accessioned.fl_str_mv 2017-06-05T17:09:09Z
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dc.identifier.citation.fl_str_mv SANTANA, Hadassah La??s de Sousa. Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro. 2014. 185 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2014.
dc.identifier.uri.fl_str_mv https://bdtd.ucb.br:8443/jspui/handle/tede/2137
identifier_str_mv SANTANA, Hadassah La??s de Sousa. Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro. 2014. 185 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2014.
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dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Escola de Humanidade e Direito
publisher.none.fl_str_mv Universidade Cat??lica de Bras??lia
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