Concrete Evaluation of the Interpretation of the Tributary Law

• Autor(a) principal: da Silva, Alexandre Alberto Teodoro
• Data de Publicação: 2008
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Eletrônica da Faculdade de Direito de Franca
• DOI: 10.21207/1983.4225.36
• Texto Completo: http://www.revista.direitofranca.br/index.php/refdf/article/view/36
• topic: interpretação no direito tributário; métodos e resultados; parágrafo único do art. 116 do CTN; aplicação da desconsideração da personalidade jurídica em matéria tributária.

The interpretation is the most essential and relevant theme on the outline of the Juridical Science. Briefly, the interpretation must correspond to the definition of the possible sense and range of the juridical norm within a specific system. Actually, the tributary sub-system reflects a whole set of interwoven rules that regulate the obtaining of derived revenue for the State. This sub-system does not require a distinct interpretation of the General Theory of Law. Therefore the interpretation of the rules included in chapter 107 from the National Tributary Code are totally unnecessary. Also, interpretation norms should not be arranged by the legislator because this is the role which belongs to the law interpreter. Every rule deserves an interpretation. To achieve a coherent interpretation within a specific juridical system, the doctrine tried to put together the methods that would fulfill the search for the possible meanings of the word, such as: its literal, historical, logical-systematic and ultimate meaning. Once this phase is over, the outcome of the interpretative process may be: strict, comprehensive or restrictive. As a way of exemplifying the suitable fitting of the theme of the interpretation in the Tributary Law, one draws a parallel between the doctrine of the understanding of the single paragraph from chapter 116 from the National Tributary Code and the possibility of the application of the theory of disregard for the juridical personality in the Tributary Law.