Método de Interpretação da Norma de Isenção Tributária

Abstract

This research aims to identify the best way to interpret the standard in the face of the literalness imposed by the law, in contrast to the various situations in which the taxpayer has gone to the judiciary to question such a rule of positivist hermeneutics, which, In some cases, it generates unequal and unfair treatment in the specific case. Therefore, The logical-deductive method was used, with a qualitative approach, based on the doctrinal construction, research through legal articles, legal journals, jurisprudence and infraconstitutional rules. There was a possibility of a broader interpretation of the standard, for purposes of equity, since the literality of the standard should not be interpreted as synonymous with restriction or reduction of its range.