O perfil da tipicidade no direito tributário brasileiro: tipicidade aberta ou fechada?
DOI:
https://doi.org/10.31501/ealr.v13i3.12903Abstract
This article aims to answer, albeit provisionally, whether the Brazilian Tax Law supports a principle that demands an exhaustive list of all elements to calculate a tax in a law voted by the parliament or if some elements could be fixed by the Executive Branch or administrative agencies. In Brazil and Portugal, this principle is called typicality and for some authors, it demands the first one option quoted. To try answer the question, the article departs from the conception bequeathed by Alberto Xavier, Portuguese author who greatly influenced Brazilians authors and court decisions. The hypothesis is that, despite the terminological impropriety, resulting from the use of the terms type and typicality, the requirement is not for defined types, but the principle demands that the elements to calculate the tax must be in a law voted by the parliament with by use of determined or determinable concepts. Keywords: Tax law, Taxability. JEL: Tax Law K34
Downloads
Downloads
Published
Issue
Section
License
The submission of a paper to Economic Analysis of Law Review implies the transfer, by the author(s), to the Catholic University of Brasília (UCB), of the aforementioned work for purposes of reproduction, dissemination, distribution, printing, publication and availability.
This journal offers immediate free access to its content, following the principle that making scientific knowledge freely available to the public provides greater global democratization of knowledge.
Authors who submit manuscripts for publication in EALR irrevocably agree to the following terms:
- Authors retain copyright but grant Economic Analysis of Law Review the right of first publication, with the work simultaneously licensed under a Commons Attribution-Share License, after publication, allowing the sharing of the work with acknowledgment of its authorship and initial publication in this journal.
- Authors and EALR are authorized to sign additional contracts separately, for non-exclusive distribution of the version of the article published in this journal (e.g., publish in an institutional repository or as a book chapter), with recognition of authorship and initial publication in this journal.
- Authors are allowed and encouraged to publish and distribute their work online (e.g., in institutional repositories or on their personal webpage) at any point before or during the editorial process, as this can generate productive changes as well as increase impact and citation of the published work (see The Effect of Open Access).
