Decifer me or I devour You

the STF Skeptical Perspective Given Due to the Judgment of RE 651.703/PR and its Breakdowns in Defining the Concept of Services

Authors

  • Túlio Venturini de Souza Universidade de São Paulo (USP)

DOI:

https://doi.org/10.46801/2595-6280-rdta-41-20

Keywords:

interpretation, skepticism, cognitivism

Abstract

The present study aims to contribute to the analysis of theories of interpretation, mainly applied to tax law. The basic purpose of the article is to demonstrate – from the detailing of the interpretive currents – how a skeptical interpretation can undermine the rigid division of constitutional tax competencies.

Published

2023-06-21

How to Cite

Venturini de Souza, T. (2023). Decifer me or I devour You: the STF Skeptical Perspective Given Due to the Judgment of RE 651.703/PR and its Breakdowns in Defining the Concept of Services. Revista Direito Tributário Atual, (41), 436–461. https://doi.org/10.46801/2595-6280-rdta-41-20

Issue

Section

Doutrina Nacional (Double Peer Reviewed)