Fr. 44.50

Constitutional Tax Principles - Tax Law in the light of Constitutional Principles

English · Paperback / Softback

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Description

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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.

About the author










Marco Antonio Salviato Fernandes Neves: Graduated in Law from the Federal University of Roraima. Specialises in Tax Law/Aduaneiro. Former Tax Attorney for the Municipality of Boa Vista/RR. Lawyer at Morais Advogados Associados. Legal Adviser to the State Deliberative Council of SEBRAE in Roraima.

Product details

Authors M. A. Salviato Fernandes Neves
Publisher Our Knowledge Publishing
 
Languages English
Product format Paperback / Softback
Released 19.02.2024
 
EAN 9786207174508
ISBN 9786207174508
No. of pages 52
Subject Social sciences, law, business > Law > Public law, administrative procedural law, constitutional procedural law

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