O conflito entre tratados e convenções internacionais de direito tributário e ordenamento jurídico interno: uma análise do Art. 151, Inciso III, da Constituição da República Federativa do Brasil de 1988

Abstract

This paper’s purpose is to investigate the applicability of the Treaties and International Agreements in relation to the taxes of the States, Federal District and Municipalities competence, as provided in article 151, item III of the Republic’s Constitution, by defining that the Union is exempt from taxes falling within the competence of the States, Federal District and Municipalities. This stated, it analyzes the formation’s process of the treaty in the Brazilian’s law, discusses the treaty under the view of the tax’s law, examines the concept of tax sovereignty and its relationship with international law, finally demonstrating a material problem caused by the protection of the principles enshrined in the Brazilian Constitution, such as federalism, closed typicality and strict legality. The hypotheses of the monographic work will be investigated through bibliographic research, with the view of explaining the problem through the analysis of the literature already published in the form of books, journals, periodicals, single publications and written press, which involve the theme analyzed here.