O impacto dos tratados internacionais dentro do sistema normativo tributário

• Autor(a) principal: Quadros, Henrique Manuel Dias de
• Data de Publicação: 2016
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34916
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Tratados de direito internacional; Convenção de Viena; Competência constitucional tributária; Código tributário nacional; Isenção tributária; Treaties of international law; Vienna convention; Tax constitutional competence; National tax code | Tax exemption

This academic work is to analyze, with no claim to exhaust the subject, the impact that international treaties have on the internal tax regulatory system. Starting from initially a doctrinal analysis about language as a propeller of all normative-systematic intercommunication within a given system and the logical relationship that can be considered among the international public systems and internal public. The initial premise for this dogmatic structure is to analyze the primary source of the existence of treaties is the Vienna Convention on the Law of stamped handled internally by Decree 7,030/2009 after in ordinary legislative observe the existence of explicit normative command in the Article 98 of the National Tax Code that finally closes the system with articles 49, item I and 84, items VII and VIII both the current Constitution of the Federative Republic of Brazil. Sedimented in these key legislative foundations will be given focus to how the national internal system welcomes international legal standards through an analysis of today's accepted theories and training stages, introducers and exclusive vehicles, normative hierarchy and how are dictated any antinomy between internal rules and alien rules that generate impact on the internal system. At the end it will be brought up case studies of how any treaties Tax International Law can directly affect the legal and tax relations in principle on trade and after about the possibility of granting exemptions from the autonomous federative state and municipal