FONTES NO DIREITO TRIBUTÁRIO
DOI:
https://doi.org/10.12662/2447-6641oj.v3i6.p92-122.2005Keywords:
Fontes, Direito Tributário, Normas, Lei Complementar, Tratados, Decretos, Normas Complementares, Sistema TributárioAbstract
O presente ensaio trata de fixar as premissas da relação entre a noção de fontes do direito positivo e validade das normas, buscando o papel da lei complementar, dos tratados, dos decretos e das normas complementares no Sistema Tributário Constitucional brasileiro.
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