Constitutional Tax Principles
M A Salviato Fernandes Neves
Constitutional Tax Principles
M A Salviato Fernandes Neves
Legal principles represent the material values that society has chosen for justice, they show us how to achieve them. Dworkin defines them as a "standard" that must be observed because it is a requirement of justice, equity or some other dimension of morality. They are the primary propositions of law, linked to the founding values of society, which express what it has chosen to be just. Constitutional principles, for their part, reflect human rights and the great principles of justice. They require the legislator, the courts, the administration and private individuals to interpret the law in accordance with the values they reflect. By virtue of their generality and prima facie nature, principles oblige secondary rules and behaviour to be adapted to the values they embody. It is therefore up to the principles, as fundamental propositions, to give concrete guidance to the law, qualifying the rules within certain axiological standards.
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