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 |
| Subjects: | |
| Online Access: | http://www.indexlaw.org/index.php/revistateoriasjustica/article/view/1096 |
| _version_ | 1819011155846234112 |
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| author | Henrique Silva de Oliveira |
| author_facet | Henrique Silva de Oliveira |
| author_sort | Henrique Silva de Oliveira |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-21T01:23:40Z |
| format | Article |
| id | doaj.art-0958bfa4674645fdbddb2d3cd3f989c9 |
| institution | Directory Open Access Journal |
| issn | 2525-9644 2525-9644 |
| language | Portuguese |
| last_indexed | 2024-12-21T01:23:40Z |
| publishDate | 2016-11-01 |
| publisher | Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) |
| record_format | Article |
| series | Revista de Teorias da Justiça, da Decisão e da Argumentação Jurídica |
| spelling | doaj.art-0958bfa4674645fdbddb2d3cd3f989c92022-12-21T19:20:34ZporConselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)Revista de Teorias da Justiça, da Decisão e da Argumentação Jurídica2525-96442525-96442016-11-012118420510.26668/IndexLawJournals/2525-9644/2016.v2i1.10961111The Topic Reasoning and The Ipva on Aircraft and VesselsHenrique Silva de Oliveira0Trigueiro Fontes Advogados, Unidade Regional de Salvador/BAInspired 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.http://www.indexlaw.org/index.php/revistateoriasjustica/article/view/1096Tópica jurídicaJurisprudênciaSupremo tribunal federalIpva |
| spellingShingle | Henrique Silva de Oliveira The Topic Reasoning and The Ipva on Aircraft and Vessels Revista de Teorias da Justiça, da Decisão e da Argumentação Jurídica Tópica jurídica Jurisprudência Supremo tribunal federal Ipva |
| title | The Topic Reasoning and The Ipva on Aircraft and Vessels |
| title_full | The Topic Reasoning and The Ipva on Aircraft and Vessels |
| title_fullStr | The Topic Reasoning and The Ipva on Aircraft and Vessels |
| title_full_unstemmed | The Topic Reasoning and The Ipva on Aircraft and Vessels |
| title_short | The Topic Reasoning and The Ipva on Aircraft and Vessels |
| title_sort | topic reasoning and the ipva on aircraft and vessels |
| topic | Tópica jurídica Jurisprudência Supremo tribunal federal Ipva |
| url | http://www.indexlaw.org/index.php/revistateoriasjustica/article/view/1096 |
| work_keys_str_mv | AT henriquesilvadeoliveira thetopicreasoningandtheipvaonaircraftandvessels AT henriquesilvadeoliveira topicreasoningandtheipvaonaircraftandvessels |