Communicational Theory of Law and topology of juridical legitimacy
| Autor | Henrique Mello |
| Ocupação do Autor | Professor and coordinator of the Tax Law lato sensu post-graduate course in the Brazilian Institute of Tax Studies (IBET), in São José do Rio Preto, São Paulo, Brazil |
| Páginas | 141-153 |
Special Workshop: Communicational eory of Law • 141
Communicational Theory of Law and
topology of juridical legitimacy
Henrique Mello1
This paper is a result of the presentation given by me in the XXVI
IVR (Internationale Vereinigung für Rechts- und Sozialphilosophie)
World Congress of Philosophy of Law and Social Philosophy2, which
took place in the city of Belo Horizonte from July 21st to 26th, 2013.
Such presentation was surrounded by the debates occurred in
the Special Workshop of Communicational Theory of Law, coordinated
by professors Gregorio Robles and Paulo de Barros Carvalho, to whom
I’m grateful for the honor of having participated in the discussions be-
tween Brazil and Spain at that opportunity from the Communicational
Theory and the Logical-Semantic Constructivism points of view, which
are of great value for the development of the General Theory of Law and
Philosophy of Law worldwide.
This text bears almost the same title of the mentioned presenta-
tion. Nonetheless, I’ve added the adjective “Juridical” to the term “Le-
gitimacy” in order to make my argumentative intentions more explicit,
which will be herein substantiated and detailed in comparison with my
time-limited speech at the World Congress. Throughout this work, the
title chosen will be further explained.
The following words serve as a testimony of the applicability of
the Communicational Theory. We will notice that an empirical verica-
tion in the tax law eld nds an explanation and a solution based on the
1
Professor and coordinator of the Tax Law lato sensu post-graduate course in the Brazil-
ian Institute of Tax Studies (IBET), in São José do Rio Preto, São Paulo, Brazil; president
of the Tax Law Commission in the 22nd Subsection of the Brazilian Bar Association, Tax
Law ye r.
2
XXVI World Congress of Philosophy of Law and Social Philosophy – Human Rights,
Rule of Law and the Contemporary Social Challenges in Complex Societies. Belo Hori-
zonte: Fórum, 2013, p. 407-414.
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