“Ceci n’est pas un oiseau” – The judge as a critic and the work of art concept in tax law

Authors

  • Marcílio Toscano Franca Filho Universidade Federal da Paraíba
  • Mariana Lima Maia Universidade Federal da Paraíba

DOI:

https://doi.org/10.21119/anamps.12.387-411

Keywords:

art law, tax law, import tax over works of art, art theory

Abstract

“Art Work” is an elusive and mutable concept, object of dispute within philosophy and theory of art. Law regulates the practices and objects involved in artistic activities, and in order to perform its functions – protecting interests and settling disputes in a complex society –, it has to adopt operational and binding art work definitions. Based on these premises, the Brancusi v.United States case serves as a paradigm for a tax law study, with the aim of investigating the existence of legal concept of “art work”, identifying areas in which distinctive legal protection is bestowed upon objects classified as art and the tensions arising between the ever enlarging contemporary art definition and law’s need for certainty.

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Author Biographies

Marcílio Toscano Franca Filho, Universidade Federal da Paraíba

Pós-Doutor pelo European University Institute - Calouste Gulbenkian Post-Doctoral Fellow (Firenze, Itália) e Doutor em Direito pela Universidade de Coimbra (Portugal). Professor dos Programas de Pós-Graduação em Direito da Universidade Federal da Paraíba – UFPB (Brasil) e da Universidade Federal de Pernambuco – UFPE (Brasil). Procurador do Ministério Público junto ao Tribunal de Contas do Estado da Paraíba (Brasil).  Membro da International Association of Constitutional Law, da International Society of Public Law e do Instituto Hispano-Luso-Americano de Derecho Internacional. Atualmente, é Presidente do Ramo Brasileiro da International Law Association.

Mariana Lima Maia, Universidade Federal da Paraíba

Pesquisadora bolsista (PIBIC/CNPQ) dos projetos de pesquisa “Aspectos Jurídicos do Mundo da Arte” (2014-2015) e “Metáforas e Direito: a expansão da linguagem jurídica” (2015-2016). Graduanda do curso de bacharelado em Direito da Universidade Federal da Paraíba – UFPB (Brasil).

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Published

2015-12-30

How to Cite

FRANCA FILHO, M. T.; MAIA, M. L. “Ceci n’est pas un oiseau” – The judge as a critic and the work of art concept in tax law. ANAMORPHOSIS - International Journal of Law and Literature, Porto Alegre, v. 1, n. 2, p. 387–411, 2015. DOI: 10.21119/anamps.12.387-411. Disponível em: https://periodicos.rdl.org.br/anamps/article/view/70. Acesso em: 22 oct. 2024.

Issue

Vol. 1 No. 2 (2015): julho-dezembro

Section

Articles

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