Interpretação da Legislação Tributária
Autor | Deusmar José Rodrigues |
Ocupação do Autor | Advogado (Procurador da Fazenda Nacional) e Contador |
Páginas | 75-78 |
Page 75
Interpretar é buscar o sentido e o alcance da norma jurídica, segundo o clássico magistério da doutrina. O instrumental para esse fim fornece-nos a hermenêutica jurídica.
A lei, por ser genérica e abstrata, necessita de justa compreensão para ser aplicada. Daí que a tarefa de ver se certo fato ou conjunto de fatos ou ato está sob a incidência de determinada norma requer esforço intelectivo do intérprete, seja ele órgão ou agente do estado ou uma pessoa da comunidade. A importância da interpretação é tal que a própria Constituição da República prevê qual órgão que dará a palavra final em matéria de sua interpretação e em matéria de Direito federal. Foram escolhidos o Supremo Tribunal Federal (STF) e o Superior Tribunal de Justiça (STJ) para os misteres.
Vimos que o Direito Tributário elevou-se à categoria de ramo relativamente autônomo do Direito. Ele conta com institutos jurídicos e princípios só encontráveis em suas normas. Apesar disso, as técnicas de interpretação das leis tributárias são as mesmas conhecidas e utilizadas nas demais disciplinas (literal, sistemática, histórica, teleológica etc.), exceto quando há texto específico.
O primeiro contato do intérprete com a norma dá-se por meio
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da leitura de seu texto. Assim, a interpretação literal antecede todas as outras. Não é tão-somente nesse sentido que dispõe o artigo 111 do CTN, ao dizer que se interpreta literalmente a legislação que disponha sobre suspensão ou exclusão do crédito, outorga de isenção e dispensa do cumprimento de obrigações tributárias acessórias. Aqui o legislador quis dizer que a lei não admite ampliação em tais casos. Aludindo-se ao método literal, não se vedou o recurso a outros que possam auxiliar na missão de bem entender os preceitos legais. Existe mesmo equívoco ao falar-se em interpretação literal. O que interessa é o resultado da interpretação. Esse artigo confirma, nesse aspecto, a máxima in dubio pro fiscum.
O artigo 112 do CTN preceitua: a lei tributária que define infrações ou lhe comina penalidades interpreta-se da maneira mais favorável ao acusado em caso de dúvida quanto a determinados aspectos...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Tributário
- Lista de abreviaturas
- Dedicatoria
- Apresentação
- O Direito
- O Estado
- Atividade Financeira do Estado
- Direito Financeiro
- Direito Tributário
- Norma Jurídica Tributária
- Fontes do Direito Tributário
- Vigência da Legislação Tributária
- Interpretação da Legislação Tributária
- Aplicação da Legislação Tributária
- Economia Lícita e Ilícita de Tributo
- Os Tributos
- Competência
- Limitações do Poder de Tributar
- Obrigação Tributária
- Crédito Tributário
- Administração Tributária
- Os Impostos em Espécie
- Planejamento Tributário
- Processualística Tributária
- Referências
- Índice alfabético remissivo
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