A superposição de discursos vencedores: análise pragmática das transformações jurisprudenciais em matéria tributária sob uma visão retórica realista

Abstract

In this study, we will examine, pragmatically, the decisions of the Superior Courts, more precisely, the positioning of these bodies´ changes in judgment, regarding tax matters, under the perspective of the Realistic Rhetoric Theory. Therefore, the first part will be devoted to the study of this theory: what it is, what its basic premises are, in which cases it distinguishes it self from the other rhetorical theories. Moreover, we will focus on issues considered important to its understanding, such as, language, truth and speech. In the second part, we will try to apply these rhetorical ideas to Tax Law, facing it as a communication system: the legal reality in its linguistic nature and legal rules in speech. We will tackle the Higher Courts as winning speech issuers, as well as analyze the phenomenon of the superposition of these speeches. To conclude, we face some legal cases in tax matters. We chose three themes that were subject to review by the Higher Courts at different times, which received two distinct placements by the same bodies which, for us, reaffirm the ideas defended in this work