Considerações sobre a prevalência dos tratados internacionais sobre a legislação tributária brasileira: o caso do MERCOSUL
This is a study on the main aspects discussed in the Brazilian doctrine and the jurisprudence concerning the prevalence of international treaties and conventions for internal tax legislation. Considerations are made on the Brazilian federate and sovereignty principles and on the competence constitut...
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Format: | Article |
Language: | Portuguese |
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Universidade Estadual de Londrina
1997-12-01
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Series: | Scientia Iuris |
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Online Access: | http://www.uel.br/revistas/uel/index.php/iuris/article/view/11322 |