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7/24/2019 Resumo Welson
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Abstract
This article is about the relationship between the principle of the prohibition
of heteronomous exemptions provided for in the Federal Constitution and
the national legal validity of the rules provided for in International Treaties
which may introduce tax exemptions. The Brazilian constitutional system
allows agreements and international treaties to which Brazil is signatory to
become law at the country level. owever! respecting the federative form of
the Brazilian "tate! which guarantees autonomy to the federated entities to
introduce and! in turn! to exempt from taxation within its #urisdiction! the
principle of the prohibition of heteronomous exemptions! which is set out in
the Federal Constitution! ends up creating a possible internal legal invalidity
to the rules of International Treaties which may introduce tax exemptions
within the #urisdiction of such federated entities! depending mainly on the
choice of the theory to be adopted to internalize them$ dualist or monist.
The method used was the research on legal wor%s! in #urisprudence in the
legal sphere and in articles found in boo%s or on the internet.
&eywords$ Tax exemption' International Treaty' Federal "tate.
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