Article
Portuguese
ID: <
oai:doaj.org/article:39fb23434fa44a908692bad8ff3c1b74>
·
DOI: <
10.17058/rdunisc.v3i53.11368>
Abstract
O This article seeks to examine the problems arising from the application of Article 98 of the National Tax Code. Although this is a rule which has been in force for more than half a century in our legal order, neither academic writers nor case-law have yet found definitive solutions to an interpretation of that provision which is consistent with the scheme laid down for international treaties in the Federal Constitution of 1988. The article will demonstrate that there is no hierarchy between treaties and sub-constitutional legislation according to the current constitutional model. International treaties in the field of taxation are therefore not capable of repealing domestic legislation and, in fact, enact a special rule which renders domestic law ineffective in so far as it provides otherwise. Since there is no hierarchy, tax legislation subsequent to the treaty may have the opposite effect. Only the offending acts will be subject to compliance with the previous treaty. In any event, the provision of Article 98 CTN could be applied to both forms of treaties, as already recognised by the current case-law of the Federal Supreme Court.