Abstract
The concept of legal certainty defined in the previous chapter is now applied to taxation. The concept of legal certainty in tax law does not differ from the general concept of legal certainty but emphasizes the mostly protective character that certainty has within this normative field owing to the existence of tax norms that establish a defensive perspective toward the individual’s constitutional rights, albeit in balance with moderate interference by the state in exercising its power to tax.
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Notes
- 1.
César García Novoa, El principio de seguridad jurídica en materia tributaria, Madrid, Marcial Pons, 2000, pages 91 and 104.
- 2.
Leandro Paulsen, Segurança jurídica, certeza do direito e tributação, Porto Alegre, Livraria do Advogado, 2006, p. 74.
- 3.
Roque Antonio Carrazza, Curso de Direito Constitucional Tributário, 27th ed., São Paulo, Malheiros Editores, 2011, p. 448.
- 4.
Hugo de Brito Machado, Curso de Direito Tributário, 30th ed., São Paulo, Malheiros Editores, 2009, p. 6.
- 5.
Herbert Wiedemann, “Rechtssicherheit – ein absoluter Wert? Gedanken zum Bestimmtheitserfordernis zivilrechtlicher Tatbestände”, in Gotthard Paulus et alii (Orgs.), FS für Karl Larenz, München, Beck, 1973, p. 212.
- 6.
Rubén Asorey, “Seguridad jurídica y Derecho Tributario”, RDT 52, p. 36, São Paulo, 1990.
- 7.
Paul Kirchhof, “Rückwirkung von Steuergesetzen”, StuW, 2000, pages 229–231.
References
ASOREY, Rubén. “Seguridad jurídica y Derecho Tributario”, RDT 52, São Paulo, 1990.
CARRAZZA, Roque Antonio. Curso de Direito Constitucional Tributário. 27th ed. São Paulo: Malheiros Editores, 2011.
KIRCHHOF, Paul. “Rückwirkung von Steuergesetzen”, StuW, 2000.
MACHADO, Hugo de Brito. Curso de Direito Tributário. 30th ed. São Paulo: Malheiros Editores, 2009.
NOVOA, César García. El principio de seguridad jurídica en materia tributaria. Madrid: Marcial Pons, 2000.
PAULSEN, Leandro. Segurança jurídica, certeza do direito e tributação. Porto Alegre: Livraria do Advogado, 2006.
WIEDEMANN, Herbert. “Rechtssicherheit – ein absoluter Wert? Gedanken zum Bestimmtheitserfordernis zivilrechtlicher Tatbestände”. In: PAULUS, Gotthard. et alii (Orgs.). FS für Karl Larenz. München: Beck, 1973.
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Ávila, H. (2016). The Concept of Tax-Law Certainty. In: Certainty in Law. Law and Philosophy Library, vol 114. Springer, Cham. https://doi.org/10.1007/978-3-319-33407-3_7
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DOI: https://doi.org/10.1007/978-3-319-33407-3_7
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