Estudo acerca dos tratados sobre mat??ria tribut??ria e sua inser????o no sistema jur??dico brasileiro

• Ano de defesa: 2014
• Autor(a) principal: Santana, Hadassah La??s de Sousa
• Orientador(a): Meira, Liziane Angelotti
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Cat??lica de Bras??lia
• Programa de Pós-Graduação: Programa Strictu Sensu em Direito
• Departamento: Escola de Humanidade e Direito
• País: Brasil
• Palavras-chave em Português: Direito internacional p??blico; Sistema jur??dico tribut??rio brasileiro; Direito tribut??rio; Monismo; Dualismo
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::DIREITO
• Resumo em Inglês: 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.
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/2137

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.