O perfil da tipicidade no direito tributário brasileiro: tipicidade aberta ou fechada?

Abstract

This article aims to answer, albeit provisionally, whether the Brazilian Tax Law supports a principle that demands an exhaustive list of all elements to calculate a tax in a law voted by the parliament or if some elements could be fixed by the Executive Branch or administrative agencies. In Brazil and Portugal, this principle is called typicality and for some authors, it demands the first one option quoted. To try answer the question, the article departs from the conception bequeathed by Alberto Xavier, Portuguese author who greatly influenced Brazilians authors and court decisions. The hypothesis is that, despite the terminological impropriety, resulting from the use of the terms type and typicality, the requirement is not for defined types, but the principle demands that the elements to calculate the tax must be in a law voted by the parliament with by use of determined or determinable concepts. Keywords: Tax law, Taxability. JEL: Tax Law K34