Convenções internacionais em matéria tributária e a influência da legislação interna posterior: análise à luz do caso Volvo

Abstract

The present paper has as purpose to examine the existence or not of normative parity between international treaties and conventions and the subsequent domestic legislation, which is conflicting. For this purpose, the concept of international norms, in particular, of international convention will be analyzed, in order that there is a theoretical basis for the study of conflicting theories regarding the number of legal orders present. Then, the monist and dualist theories will be studied, as well as the discussions about the nature that the external norms are incorporated domestically. Second, we will move on to the investigation of international norms in tax law, pointing out the interpretation given to article 98 of the National Tax Code in relation to the Federal Constitution, exposing the history of decisions of the Superior Court of Justice and the Supreme Court about the subject. Subsequently, the incidence of income tax will be examined, pointing out its guiding principles, its Matrix-rule of tax incidence and its extra-fiscal nature, to then reflect on the increase in equity arising from the dividend distributions. Finally, the study of the “Volvo case” will be made, investigating which international precept was discussed and the votes emanating from the ministers of both Superior Courts. For this purpose, it was used the bibliographic analysis of papers, scientific articles and theses related to the subject, documental research in the jurisprudential modality, observance of normative acts and quantitative results provided by public institutions. As a conclusion, opines favorably to the application of international agreements in tax law signed and internalized regularly, in respect for the good faith that rules international relations and the current constitutional order.