According to the text, what is the purpose of the art. 111 of the CTN? a) To allow the use of analogies in the interpretation of tax legislation. ...

According to the text, what is the purpose of the art. 111 of the CTN?

a) To allow the use of analogies in the interpretation of tax legislation.
b) To impose the use of the literal interpretation of tax legislation.
c) To restrict the interpretation of tax legislation.
d) To define the scope of tax legislation.