Detalhes bibliográficos
| Ano de defesa: |
2022 |
| Autor(a) principal: |
Dantas Neto, Miguel Souza
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| Orientador(a): |
Guimarães, Antônio Márcio da Cunha
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
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| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
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| Departamento: |
Faculdade de Direito
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| País: |
Brasil
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| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/27815
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Resumo: |
This master’s degree dissertation examines the various nuances of the relationship between international conventions on tax matters and the domestic legal system. It indicates the most widespread theses on the subject, as well as the current trends that can be extracted from the authors and brazilian national courts. In the first chapter, indispensable propaedeutic observations will be introduced regarding the coordination and subordination relationship of norms in a conception of Law as a system of rules, approaching basic concepts such as coherence, validity, effectiveness, modification and revocation of normative statements in a given legal order. In the second chapter, the scheme of incorporation of the treaties into the Brazilian legal system is presented, aligned with the main current doctrinal and jurisprudential trends. In the third chapter, the debates about the syntactic relationship between international tax law conventions and the corresponding national legislation are exposed, with the emphasized examination of the article 98 of the Brazilian Tax Law Code and its eventual consonance with the constitutional order inaugurated by the Brazilian Constitution of 1988. In the fourth chapter, the close correlation between tax conventions and economic cooperation is demonstrated, as well as the current trend observed in national and comparative law of giving prevalence to conventional provisions over domestically produced normative prescriptions. Finally, the conclusions of the elaborated research are presented |
