The Guarantee of Transparency, Constitution of Tax Credit and Evolution of Constitutional Interpretation

Abstract

The constitutional guarantee to the transparency of the Public Administration must be applied in its entirety to the administrative tax procedures, in particular, on the Public Treasury’s own understandings on the tax norm arising from decisions taken in administrative litigation. The administrative procedures for the constitution of the tax credit are the real synthesis of the open society of the constitutional interpretation, since it demands effective participation of the most diverse individuals and entities. By means of an analysis of plurality society interpreters of the rules, it’s possible to apply transparency to the general public of the Treasury’s own understandings, influencing the constitution of the tax credit, in an environment of greater legal certainty and isonomy. From the analysis of the jurisprudence of the Federal Supreme Court, it can be affirmed in the conformation of the current norm by the possible opening and general disclosure of the understandings and information of the tax administration, except for data of identification and specification of taxpayers, for the application of the guarantee to the transparency.