Lei complementar para resolução de conflitos federativos de competência tributária.

Abstract

This paper aims to establish a double presumption of constitutionality of the complementary law that resolves conflicts of tax jurisdiction. The Constituent Assembly elected the complementary law as the ordinary way to do so. The decisive and creative aspect of the hermeneutics performed by the complementary legislator is consecrated, which discretionally chooses the best solution. The solution by the legislative route of real conflicts of competence about the content of meaning of the material aspect of the hypothesis of tax incidence prestige tax federalism and the separation of powers.