Estabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionais
Autor(a) principal: | |
---|---|
Data de Publicação: | 2013 |
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/2368 |
Resumo: | The study outlines notions concerning Treaties from its origins to the entry into internal legal order and question concerning of exemptions taxes by international treaties, especially involving tributes of the States, Federal District and Municipalities. Initially it highlights the way by which Treaties are incorporated in Brazilian Law, the hierarchy and hence the conflicts between the former and internal Law to thereafter delimit and demonstrate the antagonisms that divide doctrinaires, on the light of judgments decisions and the 1988 Federal Constitution and, offering the reader a panoramic view of the problem. On the other hand, an incursion concerning clause 98 of National Tax Code, CTN, was made due to the fact that many acknowledges as of dubious constitutionality. It was also observed that the second part of the aforementioned CTN clause applies only when respective to agreement treaty. Thereafter it approaches the main doctrine and jurisprudential discussions concerning the entry and/or validity of Treaties internaly. It demonstrates, by the same streamline, the conflicts and solutions to the antinomies between Treaties and Legislations, including Tax Law, these on the light of Article 98 of CTN. Entering on the topic of Tax Exemptions, provides a conceptual stipulation referred to in the Article 175 of the code. It is recognized exemptions in typical legal standards of behavior because become legal event aimed at legal and free legal relationship exemptions. Plot the immunities and exemptions distinctions between themselves and deferreals. By then, the ace species and principles of exemptions, criterion is adopted solely to enforce legal analysis of the work produced by the doctrine of elite. The Brazilian doctrine and the jurisprudence dissent on this issue. Article 98 of the Nacional Tax Code establishes the priority of the treatis over the local normative, however, the federative principle, as well as Article 151, Section III, of the Brazilian Federal Constitution, estates that Union shall not exempt the States, the Federal District and the Municipalities from respective taces. The study also analyses the positioning of some Ministers of the Brazilian Supreme Court. |
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Borges, Antonio de Mourahttp://lattes.cnpq.br/4152697556483694http://lattes.cnpq.br/2959011454936174Pauletti, Orlando Mauro2018-03-14T12:39:03Z2013-12-12PAULETTI, Orlando Mauro. Estabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionais. 2013. 206 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2013.https://bdtd.ucb.br:8443/jspui/handle/tede/2368The study outlines notions concerning Treaties from its origins to the entry into internal legal order and question concerning of exemptions taxes by international treaties, especially involving tributes of the States, Federal District and Municipalities. Initially it highlights the way by which Treaties are incorporated in Brazilian Law, the hierarchy and hence the conflicts between the former and internal Law to thereafter delimit and demonstrate the antagonisms that divide doctrinaires, on the light of judgments decisions and the 1988 Federal Constitution and, offering the reader a panoramic view of the problem. On the other hand, an incursion concerning clause 98 of National Tax Code, CTN, was made due to the fact that many acknowledges as of dubious constitutionality. It was also observed that the second part of the aforementioned CTN clause applies only when respective to agreement treaty. Thereafter it approaches the main doctrine and jurisprudential discussions concerning the entry and/or validity of Treaties internaly. It demonstrates, by the same streamline, the conflicts and solutions to the antinomies between Treaties and Legislations, including Tax Law, these on the light of Article 98 of CTN. Entering on the topic of Tax Exemptions, provides a conceptual stipulation referred to in the Article 175 of the code. It is recognized exemptions in typical legal standards of behavior because become legal event aimed at legal and free legal relationship exemptions. Plot the immunities and exemptions distinctions between themselves and deferreals. By then, the ace species and principles of exemptions, criterion is adopted solely to enforce legal analysis of the work produced by the doctrine of elite. The Brazilian doctrine and the jurisprudence dissent on this issue. Article 98 of the Nacional Tax Code establishes the priority of the treatis over the local normative, however, the federative principle, as well as Article 151, Section III, of the Brazilian Federal Constitution, estates that Union shall not exempt the States, the Federal District and the Municipalities from respective taces. The study also analyses the positioning of some Ministers of the Brazilian Supreme Court.O estudo traceja no????es acerca de tratados abordando desde fontes at?? o ingresso no ordenamento jur??dico interno, com especial foco ?? concess??o de isen????es fiscais por meio de tratado internacional, especialmente quanto a tributos estaduais, distritais e municipais. Destaca-se, inicialmente, como se d?? a incorpora????o dos tratados no Direito Brasileiro, a hierarquia e, por conseguinte, os conflitos entre aqueles e lei interna para, posteriormente, ?? luz da Constitui????o Federal de 1988 e julgados, delimitar e demonstrar os antagonismos que dividem os doutrinadores, oferecendo ao leitor vis??o panor??mica do problema. Realiza-se, de outro turno, incurs??o sobre o artigo 98 do C??digo Tribut??rio Nacional, que muitos entendem de constitucionalidade duvidosa. Observou-se, tamb??m, que para alguns, a segunda parte do artigo 98 do CTN tem aplica????o somente quando se tratar de tratadocontrato. Ao depois, aborda as principais discuss??es doutrin??rias e jurisprudenciais acerca do ingresso e/ou vig??ncia dos tratados e a responsabilidade do Estado. Na mesma senda, procurou-se demonstrar os conflitos e solu????es das antinomias entre os tratados e as legisla????es, inclusive tribut??rias, estas segundo o artigo 98 do CTN. Quanto ??s Isen????es Tribut??rias, referidas no artigo 175 do CTN, conceitua-se e as reconhece como t??picas normas jur??dicas de comportamento, pois destinadas a juridicizar o evento jur??dico isento e a rela????o jur??dica de isen????o. Ao depois, se faz distin????es entre imunidades e isen????es. Quanto ??s esp??cies e princ??pios das isen????es, adota-se crit??rio exclusivamente jur??dico. A doutrina e a jurisprud??ncia brasileira divergem sobre a legitimidade da concess??o de isen????o de tributos dos Estados, Distrito Federal e dos Munic??pios institu??das por tratados internacionais. No entanto, o princ??pio federativo, bem como o artigo 151, inciso III, da Constitui????o Federal, limitam a concess??o de exonera????o tribut??ria e estariam a impedir a Uni??o de conceder isen????es de tributos da compet??ncia dos Estados, Distrito Federal e Munic??pios. A compatibilidade e a interposi????o desses dispositivos se mostram fundamentais para o estudo. Ele tamb??m aborda posicionamentos de Ministros do Supremo Tribunal Federal a respeito do tema em quest??o, bem assim julgados.Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-03-14T12:38:41Z No. of bitstreams: 1 OrlandoMauroPaulettiDissertacao2013.pdf: 1832209 bytes, checksum: 0cb4ab8ab9330669845854bad0007cb4 (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-03-14T12:39:02Z (GMT) No. of bitstreams: 1 OrlandoMauroPaulettiDissertacao2013.pdf: 1832209 bytes, checksum: 0cb4ab8ab9330669845854bad0007cb4 (MD5)Made available in DSpace on 2018-03-14T12:39:03Z (GMT). No. of bitstreams: 1 OrlandoMauroPaulettiDissertacao2013.pdf: 1832209 bytes, checksum: 0cb4ab8ab9330669845854bad0007cb4 (MD5) Previous issue date: 2013-12-12application/pdfhttps://bdtd.ucb.br:8443/jspui/retrieve/5534/OrlandoMauroPaulettiDissertacao2013.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Strictu Sensu em DireitoUCBBrasilEscola de Humanidade e DireitoFederalismoDireito tribut??rioDireito internacionalAdministra????o tribut??riaCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOEstabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionaisinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo: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/2368/1/license.txt76cd1e6bdecb11e4b12c81d5fe0f87b3MD51ORIGINALOrlandoMauroPaulettiDissertacao2013.pdfOrlandoMauroPaulettiDissertacao2013.pdfapplication/pdf1832209https://200.214.135.178:8443/jspui/bitstream/tede/2368/2/OrlandoMauroPaulettiDissertacao2013.pdf0cb4ab8ab9330669845854bad0007cb4MD52TEXTOrlandoMauroPaulettiDissertacao2013.pdf.txtOrlandoMauroPaulettiDissertacao2013.pdf.txttext/plain596061https://200.214.135.178:8443/jspui/bitstream/tede/2368/3/OrlandoMauroPaulettiDissertacao2013.pdf.txtecb6b9f91311ddae9e388f5dd0f6d41bMD53THUMBNAILOrlandoMauroPaulettiDissertacao2013.pdf.jpgOrlandoMauroPaulettiDissertacao2013.pdf.jpgimage/jpeg5599https://200.214.135.178:8443/jspui/bitstream/tede/2368/4/OrlandoMauroPaulettiDissertacao2013.pdf.jpg3ce46a3aac677050c5a2ccf7b26e0e47MD54tede/23682019-09-19 09:25:21.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Biblioteca Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/ |
dc.title.por.fl_str_mv |
Estabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionais |
title |
Estabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionais |
spellingShingle |
Estabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionais Pauletti, Orlando Mauro Federalismo Direito tribut??rio Direito internacional Administra????o tribut??ria CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Estabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionais |
title_full |
Estabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionais |
title_fullStr |
Estabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionais |
title_full_unstemmed |
Estabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionais |
title_sort |
Estabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionais |
author |
Pauletti, Orlando Mauro |
author_facet |
Pauletti, Orlando Mauro |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Borges, Antonio de Moura |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/4152697556483694 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/2959011454936174 |
dc.contributor.author.fl_str_mv |
Pauletti, Orlando Mauro |
contributor_str_mv |
Borges, Antonio de Moura |
dc.subject.por.fl_str_mv |
Federalismo Direito tribut??rio Direito internacional Administra????o tribut??ria |
topic |
Federalismo Direito tribut??rio Direito internacional Administra????o tribut??ria CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.description.abstract.eng.fl_txt_mv |
The study outlines notions concerning Treaties from its origins to the entry into internal legal order and question concerning of exemptions taxes by international treaties, especially involving tributes of the States, Federal District and Municipalities. Initially it highlights the way by which Treaties are incorporated in Brazilian Law, the hierarchy and hence the conflicts between the former and internal Law to thereafter delimit and demonstrate the antagonisms that divide doctrinaires, on the light of judgments decisions and the 1988 Federal Constitution and, offering the reader a panoramic view of the problem. On the other hand, an incursion concerning clause 98 of National Tax Code, CTN, was made due to the fact that many acknowledges as of dubious constitutionality. It was also observed that the second part of the aforementioned CTN clause applies only when respective to agreement treaty. Thereafter it approaches the main doctrine and jurisprudential discussions concerning the entry and/or validity of Treaties internaly. It demonstrates, by the same streamline, the conflicts and solutions to the antinomies between Treaties and Legislations, including Tax Law, these on the light of Article 98 of CTN. Entering on the topic of Tax Exemptions, provides a conceptual stipulation referred to in the Article 175 of the code. It is recognized exemptions in typical legal standards of behavior because become legal event aimed at legal and free legal relationship exemptions. Plot the immunities and exemptions distinctions between themselves and deferreals. By then, the ace species and principles of exemptions, criterion is adopted solely to enforce legal analysis of the work produced by the doctrine of elite. The Brazilian doctrine and the jurisprudence dissent on this issue. Article 98 of the Nacional Tax Code establishes the priority of the treatis over the local normative, however, the federative principle, as well as Article 151, Section III, of the Brazilian Federal Constitution, estates that Union shall not exempt the States, the Federal District and the Municipalities from respective taces. The study also analyses the positioning of some Ministers of the Brazilian Supreme Court. |
dc.description.abstract.por.fl_txt_mv |
O estudo traceja no????es acerca de tratados abordando desde fontes at?? o ingresso no ordenamento jur??dico interno, com especial foco ?? concess??o de isen????es fiscais por meio de tratado internacional, especialmente quanto a tributos estaduais, distritais e municipais. Destaca-se, inicialmente, como se d?? a incorpora????o dos tratados no Direito Brasileiro, a hierarquia e, por conseguinte, os conflitos entre aqueles e lei interna para, posteriormente, ?? luz da Constitui????o Federal de 1988 e julgados, delimitar e demonstrar os antagonismos que dividem os doutrinadores, oferecendo ao leitor vis??o panor??mica do problema. Realiza-se, de outro turno, incurs??o sobre o artigo 98 do C??digo Tribut??rio Nacional, que muitos entendem de constitucionalidade duvidosa. Observou-se, tamb??m, que para alguns, a segunda parte do artigo 98 do CTN tem aplica????o somente quando se tratar de tratadocontrato. Ao depois, aborda as principais discuss??es doutrin??rias e jurisprudenciais acerca do ingresso e/ou vig??ncia dos tratados e a responsabilidade do Estado. Na mesma senda, procurou-se demonstrar os conflitos e solu????es das antinomias entre os tratados e as legisla????es, inclusive tribut??rias, estas segundo o artigo 98 do CTN. Quanto ??s Isen????es Tribut??rias, referidas no artigo 175 do CTN, conceitua-se e as reconhece como t??picas normas jur??dicas de comportamento, pois destinadas a juridicizar o evento jur??dico isento e a rela????o jur??dica de isen????o. Ao depois, se faz distin????es entre imunidades e isen????es. Quanto ??s esp??cies e princ??pios das isen????es, adota-se crit??rio exclusivamente jur??dico. A doutrina e a jurisprud??ncia brasileira divergem sobre a legitimidade da concess??o de isen????o de tributos dos Estados, Distrito Federal e dos Munic??pios institu??das por tratados internacionais. No entanto, o princ??pio federativo, bem como o artigo 151, inciso III, da Constitui????o Federal, limitam a concess??o de exonera????o tribut??ria e estariam a impedir a Uni??o de conceder isen????es de tributos da compet??ncia dos Estados, Distrito Federal e Munic??pios. A compatibilidade e a interposi????o desses dispositivos se mostram fundamentais para o estudo. Ele tamb??m aborda posicionamentos de Ministros do Supremo Tribunal Federal a respeito do tema em quest??o, bem assim julgados. |
description |
The study outlines notions concerning Treaties from its origins to the entry into internal legal order and question concerning of exemptions taxes by international treaties, especially involving tributes of the States, Federal District and Municipalities. Initially it highlights the way by which Treaties are incorporated in Brazilian Law, the hierarchy and hence the conflicts between the former and internal Law to thereafter delimit and demonstrate the antagonisms that divide doctrinaires, on the light of judgments decisions and the 1988 Federal Constitution and, offering the reader a panoramic view of the problem. On the other hand, an incursion concerning clause 98 of National Tax Code, CTN, was made due to the fact that many acknowledges as of dubious constitutionality. It was also observed that the second part of the aforementioned CTN clause applies only when respective to agreement treaty. Thereafter it approaches the main doctrine and jurisprudential discussions concerning the entry and/or validity of Treaties internaly. It demonstrates, by the same streamline, the conflicts and solutions to the antinomies between Treaties and Legislations, including Tax Law, these on the light of Article 98 of CTN. Entering on the topic of Tax Exemptions, provides a conceptual stipulation referred to in the Article 175 of the code. It is recognized exemptions in typical legal standards of behavior because become legal event aimed at legal and free legal relationship exemptions. Plot the immunities and exemptions distinctions between themselves and deferreals. By then, the ace species and principles of exemptions, criterion is adopted solely to enforce legal analysis of the work produced by the doctrine of elite. The Brazilian doctrine and the jurisprudence dissent on this issue. Article 98 of the Nacional Tax Code establishes the priority of the treatis over the local normative, however, the federative principle, as well as Article 151, Section III, of the Brazilian Federal Constitution, estates that Union shall not exempt the States, the Federal District and the Municipalities from respective taces. The study also analyses the positioning of some Ministers of the Brazilian Supreme Court. |
publishDate |
2013 |
dc.date.issued.fl_str_mv |
2013-12-12 |
dc.date.accessioned.fl_str_mv |
2018-03-14T12:39:03Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
status_str |
publishedVersion |
format |
masterThesis |
dc.identifier.citation.fl_str_mv |
PAULETTI, Orlando Mauro. Estabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionais. 2013. 206 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2013. |
dc.identifier.uri.fl_str_mv |
https://bdtd.ucb.br:8443/jspui/handle/tede/2368 |
identifier_str_mv |
PAULETTI, Orlando Mauro. Estabelecimento de isen????es de tributos estaduais, distritais e municipais por meio de tratados internacionais. 2013. 206 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2013. |
url |
https://bdtd.ucb.br:8443/jspui/handle/tede/2368 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Cat??lica de Bras??lia |
dc.publisher.program.fl_str_mv |
Programa Strictu Sensu em Direito |
dc.publisher.initials.fl_str_mv |
UCB |
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 |
dc.source.none.fl_str_mv |
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Biblioteca Digital de Teses e Dissertações da UCB |
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76cd1e6bdecb11e4b12c81d5fe0f87b3 0cb4ab8ab9330669845854bad0007cb4 ecb6b9f91311ddae9e388f5dd0f6d41b 3ce46a3aac677050c5a2ccf7b26e0e47 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
|
repository.mail.fl_str_mv |
|
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1724829776884006912 |