Article 23 of Law n. 13.655/2018 and the Establishment of Transition Rules as Imposition of Legal Certainty in Tax Law
Keywords:
Tax Law, Law n. 13.655/2018, Introduction to Brazilian Law Act (LINDB), Legal CertaintyAbstract
This paper intends to critically analyze the modifications promoted by Law n. 13.655/2018 on the Introduction to Brazilian Law Act (LINDB), more specifically the insertion of article 23, which establishes that the new interpretation or guidance regarding norm of undetermined content established in ruling by administrative, judicial or controlling courts must be accompanied by a transition regime, as long as it is indispensable for its compliance. The analysis will take place under the general influence of the principle of legal certainty and its specific effectiveness in matters of Tax Law, in order to verify whether the judgement of indispensability established by article 23 for the institution or not of a transition regime is compatible with the constitutional tax system and fundamental rights.
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Copyright (c) 2021 Rafael Zanardo Tagliari
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