Os limites nas celebrações dos tratados internacionais em matéria tributária concessivos de isenções convencionais de tributos estaduais

Abstract

This study analyzes the Nation States experiencing a new global reality, characterized by increasing interdependence in several areas, especially the taxfinancial area. Sovereign States, to achieve their goals, now have to increasingly establish international treaties and conventions. Assuming obligations at a global level, in many cases, involves incorporating international regulations into internal ordinance. Law agents have to face such incorporation of regulations into the internal legal system. Internally, the selection of a federal system for the State has led to several political agents, with their own competence and autonomy. The tax area is one segment in the Brazilian legal system that has received strong impact of regulations from international treaties and conventions. After all, federal agents find in the 1988 Constitution the support to obtain the revenues required to perform their assignments, especially for the distribution of tax competencies. In a federal system that ensures economic-financial autonomy of political agents, it is important to highlight Article 151, III of the Federal Constitution, which prohibits interventions of a partial legal order (the Union) in the other members (states, federal district and municipalities), by granting heteronomous exemptions. Thus, debates have been conducted about the incorporation of exemptions granted abroad into the legal system affecting the tax competency of member States. Considering this reality, the purpose of this study is to demonstrate the possibility to establish international treaties that grant conventional state tax exemptions. It also addresses national limits applicable to such exemptions, which result from the structure and constitutional organization of the Brazilian Federal State, the financial autonomy of federal agents and interests safeguarded by the Constitution