The Topic Reasoning and The Ipva on Aircraft and Vessels

Abstract

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.

Keywords

• Tópica jurídica
• Jurisprudência
• Supremo tribunal federal
• Ipva