Neoconstitucionalismo e pós-positivismo: uma análise crítica em casos de planejamentos tributários

Abstract

The purpose of this article is to analyze how a neoconstitutional interpretation can be dangerous in the area of tax planning. The danger is to believe that the insertion of values in the law provides for discretionary analysis. Hermeneutical criteria will be presented for a better understanding of the theme. Keywords: hermeneutics, fundamental rights, decision, tax planning, indeterminate concepts.