O princípio da segurança jurídica em matéria tributária.

Paulo de Barros Carvalho

doi:10.22235/rd.v0i1.855

Authors

Paulo de Barros Carvalho Pontifícia Universidade Católica de São Paulo – PUC/SP Universidade de São Paulo – USP.

DOI:

https://doi.org/10.22235/rd.v0i1.855

Abstract

Abstract. As object of the cultural world, the law and specially legal regulations are always
filled with value. This axiologic element, which has always been present in the communication
of regulations, experiences intensity variations from regulation to regulation, in such a way
that there are precepts highly saturated with values and that according to their syntactic role
in their entirety, the same exert significant influence on large sections of the set of laws,
informing the comprehension vector of multiple segments. The term “principle” in law is
used to highlight those rules we refer to, this being the object of the present paper. The semantic extent of the term “principle” was carefully examined, as well as its classificationand function within the set of regulations. In addition, some tax constitutional principle found in the Brazilian taxation system were also subject to analysis, paying special attention to the principle of juridical security and corresponding consequences in the scope of the taxation law.

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Author Biography

Paulo de Barros Carvalho, Pontifícia Universidade Católica de São Paulo – PUC/SP Universidade de São Paulo – USP.

Professor Titular de Direito Tributário da Pontifícia Universidade Católica de São Paulo – PUC/SP e da Faculdade de Direito da Universidade de São Paulo – USP.

References

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