Analogical Interpretation in Tax Law
The resolution of tributary conflicts involves hermeneutical processes. Therefore, analogical interpretation deserves a prominent role, since, although it cannot be used to tax, in other important modalities for tax law as in exemptions, reductions of rates, amnesty, among other cases, their use is...
| Autor: | |
|---|---|
| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2018 |
| País: | Brasil |
| Recursos: | Universidade Federal de Uberlândia (UFU) |
| Repositorio: | Revista da Faculdade de Direito da Universidade Federal de Uberlândia (Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.www.seer.ufu.br:article/45236 |
| Acesso em linha: | https://seer.ufu.br/index.php/revistafadir/article/view/45236 |
| Access Level: | acceso abierto |
| Palavra-chave: | Direito Tributário Hermenêutica Interpretação Analógica Tax Law Hermeneutics Analogical interpretation |
| Resumo: | The resolution of tributary conflicts involves hermeneutical processes. Therefore, analogical interpretation deserves a prominent role, since, although it cannot be used to tax, in other important modalities for tax law as in exemptions, reductions of rates, amnesty, among other cases, their use is perfectly viable. There is a strict typology for taxing. Tax law, however, is not limited to taxation. It deals with other hypotheses in which analogue interpretation can be used and presents itself as an interesting legal resource. |
|---|