What is the Argumentative Force of Precedents in the Brazilian Tax Law?

Abstract

The present paper aims to show that the idea of a system of binding precedents arises from the argumentative character of law, which is independent of the adoption of the common law or civil law system. In Brazilian tax law, which attributes relative prevalence to the principle of equality and to the principle of legal certainty, precedents have a strong argumentative relevance in relation to the courts of the same hierarchical level, that is, they demand a high argumentative burden to be overruled. In relation to the hierarchically inferior courts, however, precedents have strong binding force, that is, they can not be overruled. The paper also identifies some problems that occurred in the use of precedents by Brazilian courts in tax cases.