<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2183-9522</journal-id>
<journal-title><![CDATA[Revista Internacional CONSINTER de Direito]]></journal-title>
<abbrev-journal-title><![CDATA[Revista Internacional CONSINTER de Direito]]></abbrev-journal-title>
<issn>2183-9522</issn>
<publisher>
<publisher-name><![CDATA[Editorial Juruá]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2183-95222019000100357</article-id>
<article-id pub-id-type="doi">10.19135/revista.consinter.00008.21</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[REGRA-MATRIZ DE INCIDÊNCIA TRIBUTÁRIA E SEGURANÇA JURÍDICA]]></article-title>
<article-title xml:lang="en"><![CDATA[MATRIX RULE OF TAX INCIDENCE AND LEGAL CERTAINTY]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Fischer]]></surname>
<given-names><![CDATA[Octavio Campos]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="A">
<institution><![CDATA[,  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>28</day>
<month>06</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>28</day>
<month>06</month>
<year>2019</year>
</pub-date>
<numero>8</numero>
<fpage>357</fpage>
<lpage>370</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_arttext&amp;pid=S2183-95222019000100357&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_abstract&amp;pid=S2183-95222019000100357&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_pdf&amp;pid=S2183-95222019000100357&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Trata-se de estudar a importância da Regra-Matriz de Incidência Tributária na sua função de instrumento de realização da segurança jurídica. Este se configura como um importante direito fundamental para a modernidade nas relações tributárias. Portanto, o que se pretende demonstrar é a necessidade de resgatar a preocupação teórica que se deve ter com a Regra-Matriz de Incidência Tributária, que uma parcela da doutrina relegou a um segundo plano.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This paper aims to study the importance of the Tax Matrix Rule of Incidence in its function as an instrument for achieving legal certainty. This is an important fundamental right for modernity in tax relations. Therefore, what it is intended to demonstrate is the need to recover the theoretical concern that must be had with the Matrix of Tax Incidence Rule, which a part of the doctrine relegated to a second plane.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Segurança Jurídica]]></kwd>
<kwd lng="pt"><![CDATA[Direitos Fundamentais]]></kwd>
<kwd lng="pt"><![CDATA[Regra-Matriz de Incidência Tributária]]></kwd>
<kwd lng="pt"><![CDATA[
<kwd lng="en"><![CDATA[Legal Certainty]]></kwd>
<kwd lng="en"><![CDATA[Fundamental Rights]]></kwd>
<kwd lng="en"><![CDATA[Matrix Rule of Tax Incidence;]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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