Interpretação concretizadora da norma jurídica e as relações tributárias

Abstract

Law is a cultural object that is constantly evolving. The objective of this study is to demonstrate the need for a concrete interpretation of the legal norm, together with the phenomena of the events of the phenomenal world, for the correct normative framework and regulation of human conduct, obtaining as a result the effectiveness of legal security in tax relations. Initially, the essay comes to take part in the presuppositions of knowledge and the relation of Law as language. The theme of specialty, it needs to develop necessary features for examination, meaning enter in their own technical concepts of rule of law. In order to achieve, effectively, the details surrounding the matter, they have to transit the language levels that lead the interpreter to the conclusion of the legal command: starting with aspects of Legal Logic, Science of Law and positive law. Known not be avoided the data of reality, it will pass to the examination of the concept of rule of law. Fixed such a definition, this work will focus on the legal interpretation as the appropriate method, with solid bases in hermeneutics-analytical and Logical-Semantic Constructivism. The impartial judgment requires training unarmed spirit of prejudice and, therefore, the arguments provided by the legal method has relevance for consideration of the matter. From these premises, the analysis is made of the plans contained in the sense of generating path of rule of law, and related compared with the plan of concretion. It is therefore referred to the effectiveness of the normative impact, in order to discuss how the thesis presented affects the legal security of tax relations