Direitos fundamentais do contribuinte  e interpretação tributária: Conceito e aplicação do princípio in dubio contra sacrificium

Paulo Caliendo

doi:10.5433/2178-8189.2014v18n1p181

Fundamental rights of taxpayers and tax interpretation: Concept and application of the principle in in dubio contra sacrificium

Authors

Paulo Caliendo Pontifícia Universidade Católica do Rio Grande do Sul (PUC/RS)

DOI:

https://doi.org/10.5433/2178-8189.2014v18n1p181

Keywords:

Legal Tax Interpretation, In dubio contra sacrificium, Systematic Interpretation.

Abstract

This paper deals with the methods of interpretation in Tax Law, as well as the passage of the canon in dubio contra fiscum for an updated formulation according to the theory of fundamental rights, in the form of in dubio contra sacrificium.

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Author Biography

Paulo Caliendo, Pontifícia Universidade Católica do Rio Grande do Sul (PUC/RS)

Doutor em Direito pela Pontifícia Universidade Católica de São Paulo. Professor da Pontifícia Universidade Católica do Rio Grande do Sul.

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Published

2014-07-31

How to Cite

Caliendo, P. (2014). Fundamental rights of taxpayers and tax interpretation: Concept and application of the principle in in dubio contra sacrificium. Scientia Iuris, 18(1), 181–216. https://doi.org/10.5433/2178-8189.2014v18n1p181

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Issue

Vol. 18 No. 1 (2014)

Section

Artigos

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