Entre la forma y el contenido: crítica a la interpretación económica de los hechos jurídicos.

Paulo de Barros Carvalho

doi:10.22235/rd.v0i9.751

Between form and content: critical to the economic interpretation of the legal facts.

Authors

Paulo de Barros Carvalho Pontificia Universidad Católica de São Paulo Universidad de São Paulo

DOI:

https://doi.org/10.22235/rd.v0i9.751

Keywords:

form and substance, prevalence of substance economic over legal forms, disregard of legal structures of business

Abstract

Abstract: This paper is about the substance-form dichotomy and its limits trough the
philosophy perspective, acknowledging its limitations. It intends to criticize the doctrine that emphasizes the prevalence of the economic substance over the legal form trough the disregarding of the last for taxation purposes.

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Author Biography

Paulo de Barros Carvalho, Pontificia Universidad Católica de São Paulo Universidad de São Paulo

Profesor emérito y titular de la Pontificia Universidad Católica de São Paulo (PUC-SP) y de la Universidad de São Paulo (USP). Miembro de la Academia Brasileña de Filosofía.

References

Becker, Alfredo Augusto. Teoria Geral do Direito Tributário, 4ª ed., São Paulo, Marcial Pons/Noeses, 2007, p. 17 (subrayado por el autor).

Canotilho, J.J. Direito constitucional e teoria da Constituição, 4ª ed, Coimbra, Almedina, 2000, p. 208.

Gomes, Orlando. Introdução ao estudo do direito, 7ª ed., Rio de Janeiro: Forense, 1983, p.374.

Guibourg, Ghighliani et Guarinoni. Introducción al conocimiento científi co, Buenos Aires: eudeba, 1985, p. 37.

Mello, Marcos Bernardes de. Teoria do fato jurídico: plano da validade, 2ª ed., São Paulo: Saraiva, 1997, p. 153.

Pontes De Miranda, Francisco Cavalcanti. Tratado de Direito Privado. v. 3. Rio de Janeiro: Borsoi, 1962, p. 349.

Vilanova, Lourival. Estruturas lógicas e o sistema do direito positivo, São Paulo: Noeses, 2006, p. 104.

Vilanova, Lourival. O Poder de Julgar e a Norma. In: Escritos Jurídicos Filosófi cos, v.1. São Paulo: IBET/Axis Mundi, 2003. p. 358.

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Published

2016-01-24

How to Cite

de Barros Carvalho, P. (2016). Between form and content: critical to the economic interpretation of the legal facts. Revista De Derecho, (9), 81–108. https://doi.org/10.22235/rd.v0i9.751

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Issue

No. 9 (2014): Revista de Derecho

Section

Doctrine

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