TREATY OVERRIDE IN BRAZIL: CONSIDERATIONS ABOUT THE PRECEDENTS OF THE SUPREME COURT AND THE ASPECTS IN NATIONAL TAX CODE

Abstract

This work analyzes the current Brazilian scenario about the possibility to practice treaty override in tax manners. This work considered that treaties obligations in the same rank as domestic law do not bring any space for treaty override. In conclusion, the Brazilian tax law is capable to block any kind of violation to the pacta sunt servanda. The three-part study examined the main Supreme Court judgments and clarified matters related to articles 26 and 27 of the Vienna Convention, as well as examined the national legislation in order to approach the proposed theme.