The Topic Reasoning and The Ipva on Aircraft and Vessels
Inspired on Paulo Mendonça and based on argumentative types in Perelman and Olbrechts- Tyteca, this article studies practices surrounding legal debate on collection of property tax on aircraft and vessels. It examines arguments in the vicinity of the non-levy of the tax. It analyzes one topoi of tax...
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| Format: | Article |
| Language: | Portuguese |
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Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)
2016-11-01
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| Series: | Revista de Teorias da Justiça, da Decisão e da Argumentação Jurídica |
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| Online Access: | http://www.indexlaw.org/index.php/revistateoriasjustica/article/view/1096 |
| Summary: | Inspired on Paulo Mendonça and based on argumentative types in Perelman and Olbrechts- Tyteca, this article studies practices surrounding legal debate on collection of property tax on aircraft and vessels. It examines arguments in the vicinity of the non-levy of the tax. It analyzes one topoi of tax practioners: “the Constitution does not create taxes”. Applying the studies on the use of “motor vehicles” expression by STF, it examines how the pre- constitutional context contributed to the delimitation of tax jurisdiction in IPVA institution. It compares the lines of argument taken by the leadership of the Judiciary and the Legislature of Brazil. |
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| ISSN: | 2525-9644 2525-9644 |