7/24/2019 Resumo Welson

1/1

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.