Interpretação Econômica e sua Equivalência a uma Interpretação Teleológica no Contexto do Pluralismo Metodológico

Abstract

Following to the lessons of Karl Larenz, the economic interpretation as a guiding principle in the interpretation of tax law can be considered tantamount to “economic criteria”, “economic consideration” or “economic perspective”. Such interpretation method has two main aspects: first, the matter of requalification of the facts, and second, the potential conflict between ability to pay and juridical certainty. Said method is not to be applied solely or isolated, it lays on a context of methodological pluralism that harmonizes the various interpretation methods.