On the evolutionary interpretation of tax competence rules

Abstract

This paper analyzes whether it is possible for an interpreter to apply an evolutionary interpretation to the constitutional and legislative norms that delimit tax competence. Concluding that such an interpretation is feasible, the study then addresses which argumentative processes permit a reinterpretation of these norms based on changing chronological and social contexts. The paper contrasts static and dynamic approaches to interpretation, favoring the latter as a more suitable method. Furthermore, it describes the structure of tax competence norms, classifying them into distinct types. Finally, the analysis examines how these types and concepts are used to construct competence-delimiting norms and explores how evolutionary interpretation can be applied in each case.