O caráter desconstituinte da decisão do Supremo Tribunal Federal sobre a constitucionalidade das contribuições ao SEBRAE, à APEX-Brasil e à ABDI

Abstract

The theme exposed is intended to promote reflection on the basis of principles and arguments that belong to the epistemological clipping of Tax Law. The relevance of the problem issue will be demonstrated with the comparison between the hermeneutics exarated by each of the Ministers of the Supreme Court to base their votes in the judgment of Extraordinary Appeal No. 603.624/PR (Issue no. 325 – Leading Case) and our proposal to delimit the epistemological cutout of Tax Law (philosophical reference). Therefore, using the legal-dogmatic aspect, we rigorously developed syntactic methodology and semantics of law – basic premise of the School of Logical-Semantic Constructivism – to study and reflect on the philosophical framework object of our study: Tax Law. The predominantly used technique was that of bibliographic analysis, and the results were logically arranged below. With this work, we intend to highlight the digression between the votes, according to the hermeneutics used, which, consequently, exude (or not) all the legal-tax discussion of the matter put under analysis for the Supreme Court, judiciary, guardian of the Federal Constitution (fundamental rule)