Interpretação dos conceitos empregados nas normas de competência tributária: aspectos fundamentais

Abstract

This scientific work has the scope to identify the criteria that permit the semantics content delimitation expended to the tax legal competence norms, and establish the condition which is legitimized by this activity. In order to fulfill that purpose the academic assignment was divided in six chapters. At the first one, several epistemological premises shall be stated with the intention to guide and direct the entire task herein. Language concepts, as well as reality and its correlation with the Law will be spotted; the foremost matter developed herein concerns to the methods used to verify the significance of the words, which in our technical sense starts by the criteria acknowledged like concepts of use conceived by Wittgenstein. The main issue here concerns the way crafted check the meanings of words, a process that, in our experience, occurs from the use criteria such as Wittgenstein designed and engineered by Bakhtin's dialogism, authors whose thoughts will be addressed in second chapter. In the third, revisit the traditional conception of what is interpreted by comparing it with the thought of Gadamer, see how this activity gets a new contours from the perspective of philosophical hermeneutics and as the reason ceases to be something to put off any prior understanding of the world. In the fourth chapter, we will bring to the field of legal interpretation the ideas previously developed in order to confront them with the current concepts in the classical doctrine on the subject. At the fifth, we will bring closer the conclusions founded at the first ones above mentioned, with the intent to demonstrate how the legal language is provided and molded by the common, technical and scientific language. We will demonstrate that the use which is made of those languages games reverberates and influences the construction of the concepts employed at the tax legal competence norms, given to the fact that herein we approximate the dialogism conceived by Bakhtin, admitting thus that legal-prescriptive texts are connected with all species texts. Finally, at the last chapter, we will analyze some casuistic questions discussed at our National Supreme Court (Last Court of Appeals), in order to exhibit how the criteria structured during this work shall be employed to delimitate the significance contents that represents a true bound to the tax activities performed by the government bodies