The Principle of Juridical Safety in Financial Law

Abstract

Being an object of the cultural world, the law, and more in particular, the legal rules are always impregnated by value. This axiological component, invariably present in the standard communication, undergoes variations in intensity from norm to norm, in such a way that there are precepts that are heavily loaded with value and that, in function of their syntactic role in the total, end up exercising significant influence on large parts of the legislation, providing information to the vector for comprehension of multiple segments. In Law the term "principle" is used to describe the rules that we speak about and this is the object of the present work. In this work, the semantic extensions of the word "principle" were carefully investigated, as well as their classification and function in the standard set of norms. Also object of analysis were some constitutional fiscal principles that can be found in the positive Brazilian system and special attention was given to the principle of legal security and the respective implications in the field of Fiscal Law.