A unanimidade obrigatória em decisões fiscais um paralelo entre o Brasil e a União Européia

Abstract

This research has an analytical approach, considering the supremacy of the Federal Constitution and the values within it. As the law is presented as linguistic phenomenon, this research will be guided by semiotic categories: syntax, semantics and pragmatics. In order to give a didactic theme, this work was developed in 5 chapters. Initially, the constitutional principles inherent in the Brazilian tax law, its limits and the tax authority to the imposition of taxes will be exposed. Then, in the second chapter we analyzed the only chance in Brazilian law where unanimity is required of decisions, namely, development of an interstate agreement. An analysis of the body responsible for the preparation and approval of such agreements was carried out, as well as their training. In the fourth chapter, the topic discussed was the current position of the Supreme Court as well as the Direct Unconstitutionality Action proposed by the States and the claims of non-compliance with a fundamental precept (ADPF) 198/2009, questioning the constitutionality of unanimity for the creation of interstate agreement. Finally, was drawn a parallel between the unanimity required under Brazilian law, with compulsory unanimity on tax issues in the European Union