Interpretations that render tax rules ineffective
Charles W. McNaughtonConjur · Aug 13, 2026
Originally published on Conjur on Aug 13, 2026. Atualidades Tributárias column, ConjurRead on Conjur
In 1 minute
- When describing taxable events, the legislator makes value choices; interpreting tax law also means dealing with values.
- Readings that empty a rule of meaning, making it ineffective, depart from the values it seeks to achieve.
- The article pays tribute to Paulo de Barros Carvalho and proposes an “axiological dialogue” in interpretation.
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