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Overcoming binding precedents

Tax Law

The present study did not intend to offer a formula for overcoming, which, let's face it, would be a purpose incompatible with the argumentative nature of Law. The objective was simply to unveil those arguments that can be used to justify overcoming precedents, bearing in mind that they are arguments truly capable of justifying the need for change. Separating these arguments from others, which are impertinent because they cannot justify change, brings enormous gains in terms of rationality, stability and security. If we have been able to identify the overcoming judgment, with its own elements and arguments, our objective will have been achieved.

Editora EDC

Overcoming binding precedents

Authors

Dr. Michel Noronha




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