Legal interpretation and tax matter
DOI:
https://doi.org/10.36796/biolex.v21i0.153Keywords:
Interpretation, Hermeneutics, Strict application, Darkness Legislative, Tax mattersAbstract
Within the framework of definitions, classifications and problematic of the legal interpretation and its rules, and arguments against the apothegma clara non sunt interpreted, in this work, an analysis of the central legal precept in the regulation of the hermeneutical activity is carried out within Federal tax matters: Article 5 of the Federal Fiscal Code. The applicable jurisprudential theses are also analyzed, and the constitutionality of such precept is valued.This is developed through a methodical conceptual investigation of relevant expressions of legal, jurisprudential and constitutional language, continents of the notions of "legal application", "strict application", "non-strict application", "interpretation-understanding", "interpretation explaining ”, etc
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