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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Bibliographic Details
Main Author: Maria de Fátima Ribeiro
Format: Article
Language:Portuguese
Published: Universidade Estadual de Londrina 1997-12-01
Series:Scientia Iuris
Subjects:
Online Access:http://www.uel.br/revistas/uel/index.php/iuris/article/view/11322