Neoconstitucionalismo e pós-positivismo: uma análise crítica em casos de planejamentos tributários
The purpose of this article is to analyze how a neoconstitutional interpretation can be dangerous in the area of tax planning. The danger is to believe that the insertion of values in the law provides for discretionary analysis. Hermeneutical criteria will be presented for a better understanding of...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2018
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6574504 |
| Source: | Revista de Estudos Constitucionais, Hermenêutica e Teoria do Direito (RECHTD), ISSN 2175-2168, Vol. 10, Nº. 1, 2018 (Ejemplar dedicado a: Janeiro/Abril), pags. 41-54 |
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