The doctrine on flawed legal theories and its application to Financial and Tax Law

Abstract

This paper deals with the doctrine of flawed legal theories formulated within Administrative Law and the peculiarities that this approach can present in its application to Financial and Tax Law. In addition, we present several reasoned examples of erroneous theories (the restrictive interpretation of tax exemptions and benefits) and flawed ones (conceptual excesses in the interpretation of the ability to pay principle, the theory on the effects of the Constitutional Court judgments in tax matters and the theory of public levies of non-fiscal nature).