Formalismo e segurança jurídica no Direito Tributário: por que ainda somos formalistas.

Common sense in legal practice has criticised formalism, as a mechanical attitude of interpretation and application of law, which would not be tuned to the current needs of society. In the case of tax law, however, there is a long tradition of valuing the certainty and the close typicality, which would make the defense of the dignity of the legal rules and the taking of security as a legal right of special protection for taxpayers. This leads to the traditional tax dogmatic accepted, to some degree, the four main theses of legal formalism: judicial restriction, determination, conceptualism and amorality of the award. These theses that constitute the nucleus of formalism are ideas types, because they are not vectors that inform the interpretation and application of tax law in all situations. This article, unlike the tendencies to support and disapprove of tax formalism, puts it into discussion, to conclude a little formalism still exists and is expected in the interpretation and application of tax law, proposing, after all, that tax and Judges are worth what they appoint as moderate formalism in resolving conflicts. [ABSTRACT FROM AUTHOR]