O princípio da segurança jurídica e a interpretação na produção de normas: o sentido das leis interpretativas no sistema tributário nacional

Abstract

The development of this study attempts to make an analysis about the meaning of the laws explicitly interpretive in the national tax system, analyzed from a perspective consistent with the current conjecture and the normative constitutional precepts, as well, as attempts to make a reflection about the compatibility of the interpretation in the production of rules in the tax law with the legal security which presents itself as a true value sought by normative system. There´s no sense in wonder at the existence of Democratic Social State of Law without checking legal security and protection of the legal relationships which is a assured by other principles which act as true objective limits to examples of the principles of legality and irretroactivity