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Previous issue date: 2014-12-18 / 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. / 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.
| Identifer | oai:union.ndltd.org:IBICT/oai:bdtd.ucb.br:tede/2137 |
| Date | 18 December 2014 |
| Creators | Santana, Hadassah La??s de Sousa |
| Contributors | Meira, Liziane Angelotti |
| 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 |
| Relation | -627295980608920470, 500, 500, 600, -5048769973342439541, -7277407233034425144 |
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