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Previous issue date: 2013-12-12 / 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. / 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.
| Identifer | oai:union.ndltd.org:IBICT/oai:bdtd.ucb.br:tede/2368 |
| Date | 12 December 2013 |
| Creators | Pauletti, Orlando Mauro |
| Contributors | Borges, Antonio de Moura |
| Publisher | Universidade Cat??lica de Bras??lia, Programa Strictu Sensu em Direito, UCB, Brasil, Escola de Humanidade e Direito |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da UCB, instname:Universidade Católica de Brasília, instacron:UCB |
| Rights | info:eu-repo/semantics/openAccess |
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