Misconceptions about the Meaning of “Paradigmatic Rupture”

will Constitutional Amendment 132 lead to any Change in the Epistemic Framework guiding the Interpreter of Brazilian Tax Law?

Abstract

This article critically examines the thesis defended by Martha Leão in her paper “The Tax Reform on Consumption and the Absence of a Paradigm Shift”, in which she argues that Constitutional Amendment No. 132/2023 introduced minimal, exceptional, or low-impact changes within the Brazilian Tax System, lacking the strength to trigger any kind of paradigm shift in Brazilian Tax Law. Based on a more in-depth and integrated analysis of the normative content introduced by Amendment 132, this article argues that its effects go far beyond a mere technical reconfiguration of consumption taxation. It introduces unprecedented and structural elements that may require a revision of the currently dominant theoretical models in order to address new legal challenges and a heightened level of systemic complexity. The article contends that Leão’s conclusion is premature and based on epistemologically fragile assumptions because: (a) it shows an unsatisfactory understanding of Thomas Kuhn’s concepts regarding scientific paradigms and potential shifts; (b) it issues a categorical and definitive judgment about a scientific phenomenon whose validation requires time and gradual consensus within the legal community; (c) it adopts a selective textualism and theoretical reductionism by downplaying the significance of newly enshrined principles and the creation of a unique and far-reaching shared tax authority; and (d) it relies on a theoretical dogmatism that treats its interpretive framework as the only plausible one for understanding the National Tax System and immune to the transformations brought about by the will of the constitutional amender. This article argues, therefore, that the Tax Reform presents significant theoretical and interpretive challenges, which may require a deep rethinking of the dominant dogmatic model. In contrast to Leão’s formalist and restrictive reading, this article supports the view that Amendment 132 has clear potential for a paradigm shift, capable of inaugurating a new epistemic framework, forcing a reconsideration of traditional tax law concepts and reshaping the interpretive horizon of Brazilian Tax Law.