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Master's Dissertation
Full name
Thiago Barbosa Wanderley
Knowledge Area
Date of Defense
São Paulo, 2017
Carvalho, Paulo de Barros (President)
Mcnaughton, Charles William
Barreto, Paulo Ayres
Lins, Robson Maia
Title in Portuguese
A Interpretação das Normas Tributárias e os Limites para a Alteração de Conceitos de Direito Privado
Keywords in Portuguese
Direito Privado
Direito Tributário
Hermenêutica (Direito)
Abstract in Portuguese
Esta pesquisa tem por objetivo analisar se existem e quais são os limites estabelecidos para que uma norma tributária realize a alteração de conceitos de direito privado utilizados em sua composição. Traçamos as linhas gerais sobre a atividade de conceituação e da interpretação, nos filiando ao estabelecido pela Hermenêutica Filosófica, segundo a qual o intérprete possui papel fundamental na construção dos sentidos. A unidade do sistema é tomada por premissa para averiguar se tal unidade implica a necessidade do direito tributário acolher os conceitos firmados pelo direito privado sem qualquer possibilidade de alteração. Embora o direito tributário seja considerado um direito de sobreposição, não existe qualquer primazia do direito privado sobre o tributário, sendo necessário apenas, na construção das normas tributárias, ater-se aos conceitos privados utilizados pela Constituição para delimitação de competência tributária.
Title in English
Interpretation of Tax Rules and Limits for Changing Private Law Concepts
Keywords in English
Legal system
Overlapping rights
Philosophical hermeneutics
Taxation effects
Abstract in English
This research aims to discover if there are and what are the limits established in a way that tax legislation may alter concepts of private law. An overview was given concerning the conceptualization and the interpretation involved according to the rules of hermeneutics. This philosophical theory states that the interpreter has a fundamental role in the construction of senses. The system unit is under investigation with the purpose of obtaining information about a possible adoption of Private Law concepts by Tax Law without any change in its meaning. Even though Tax Law is considered a subsidiary/overlapping right, there's no supremacy of Private Law over Tax Law. Nonetheless, it's important that legal practitioners draw their attention to the Private Law concepts found in the Constitution in order to define the competence on taxation.
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