A afirmação da previsibilidade no direito tributário

Abstract

Predictability is the element that makes social relations as rational. In law, the premise is situated on the upper level of the principles and rules, because all rules must be inspired by predictability. In tax law, predictability should guarantee the rights of taxpayers and can also serve the interests of the Exchequer. The predictability in favor of the taxpayer is effected from the observance of constitutional limitations to the power to tax and underlying principles as the expression of legitimate expectations and objective good faith. The duty of the tax payers should be provided in a clear and transparent by laws created in the previous financial year of its implementation, which should not regress when the rules stipulate more serious situations. Moreover, the legitimate expectations of taxpayers should be considered in cases of change of state conduct, which must be accompanied by compensatory measures and indemnity or transition rules. If the state should provide legal certainty for individuals in relation to tax, the taxpayer is not given to act in contradictory ways. The claim of predictability in the Exchequer justifies the application of theories in Tax Law as an abuse of process and how the fraud to law, to correct situations in which debtors try to escape the application of tax laws through practices atypical and abnormal. The effectiveness of predictability in tax law, therefore, is mechanism for preserving theexpectations of both parties in the bond, serving to mitigate conflicts between passive and active subjects and achieve a scenario permeated for tax justice