The Process of Legal Norm Positivization in Tax Law Promoted by the Brazilian Supreme Federal Court in the Context of the Prescriptive Statement of Tax Immunity
DOI:
https://doi.org/10.46801/2595-6280.59.22.2025.2696Keywords:
general and abstract legal rule, connotation, legality, complementarityAbstract
The present article aims, to develop na interpretation according to which the legal rules produced by the Supreme Federal Court, under the general repercussion procedure, are genral and abstract legal norms. When these norms aim to interpret tax materialities by altering the semantic contente of the interpreted constitutional norm, they effectively modify the tax materiality itsef, requiring that this ney norm indergo a process of legal positivization. Thus, it becomes imperative to enact tax legislation to establish the new tax boundaries of this materiality introduced by the Supreme Court.
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Copyright (c) 2025 Thiago de Oliveira Freitas
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