General rule antielisive chartered the National Tax Code confrontation between the principle of ability to pay and the rule of closed typicality and the alleged tax by analogy

Abstract

Check the possibility of the general standard employment antielisiva the parental right, ouseja, taxation by analogy legal fact extratípico effects econômicosequivalentes the typical legal fact, based on the abuse of rights doctrine and noprincípio of ability. Analysis in the face of the principles of legalidadeestrita and closed typicality, the principle of security developments jurídica.Conclui the impossibility of taxation by analogy for the offense to dasegurança legal principle that stands for certainty and predictability in entreEstado relations and taxpayers. The breach of the principle of strict legality because deexigência specific and qualified law to detributos institution. The offense aoprincípio closed typicality that prevents the tax nãodescrito legal fact with all its details by law. These principles not passíveissequer limitation, since they are immutable clauses. Inability to restriçãoda full effectiveness of the rule of the principle of typicality contributiva.Impossibilidade ability to taxation by the integrative method of analogy, therefore existecerta charge, even if relative, creativity inherent in the method and dependent inexistirlacunas fill in relevant matters to detributos institution , existing in reality free of the right spaces.