Estabelecimento de isenções de tributos estaduais, distritais e municipais por meio de tratados internacionais

Abstract

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.