The argument advanced is this thesis is that the entities that make up the environment are those that do not owe their origin to any willful creative activity but have evolved through accidental natural processes. This fact of not being willfully created makes the environment ontologically independent and confers on it intrinsic value as opposed to instrumental value. This intrinsic value is one that all the entities that make up the environment share. It is further argued that this intrinsic value is aesthetic rather than moral. Only beings that are specially endowed with certain capacities, like reflection and understanding, could be said, in the context of this work, to have intrinsic moral value in the sense of being moral agents. But as moral agents, we need to give moral considerability to all the natural entities in the environment since they share the same natural right with us, based on our common origin. So, even though the nonhuman, natural entities in the environment do not have moral rights, they have natural rights. It is further argued that this natural right could be best safeguarded in a legal framework.

The argument advanced is this thesis is that the entities that make up the environment are those that do not owe their origin to any willful creative activity but have evolved through accidental natural processes. This fact of not being willfully created makes the environment ontologically independent and confers on it intrinsic value as opposed to instrumental value. This intrinsic value is one that all the entities that make up the environment share. It is further argued that this intrinsic value is aesthetic rather than moral. Only beings that are specially endowed with certain capacities, like reflection and understanding, could be said, in the context of this work, to have intrinsic moral value in the sense of being moral agents. But as moral agents, we need to give moral considerability to all the natural entities in the environment since they share the same natural right with us, based on our common origin. So, even though the nonhuman, natural entities in the environment do not have moral rights, they have natural rights. It is further argued that this natural right could be best safeguarded in a legal framework.

Made available in DSpace on 2016-04-26T20:24:21Z (GMT). No. of bitstreams: 1 Rodrigo Giacomeli Nunes Massud.pdf: 1110890 bytes, checksum: e4b492fcf06926736dbb3cffae5f2bbf (MD5) Previous issue date: 2016-03-11 / Two major factors should be highlighted for a thematic overview of this study: (i) the revolution of language studies (linguistic turn) and its great repercussion on the interpretation and establishment of a legal reality, having its peak with the proposal for cognitive isolation, the so called abyss of knowledge; and (ii) the appreciation of legal precedents in shaping the legal-tax relations and in the construction of the normative senses, with the projection for the legitimate future expectations, rationalizing the jurisdictional rendering through its programmed mechanization and thereby distancing from the factual particularities of concrete cases. A combination of the arising phenomena of these categorical axes, a legal-philosophical and dogmatic integration in the study of res judicata and rescission in tax matters by alteration of precedent cases was accomplished, in light of the Brazilian Civil Procedure Code of 2015, having its methodological counterpoint on the guidance disseminated by the Legal Opinion PGFN nª 492/2011 / Dois grandes fatores se destacam numa síntese temática do trabalho: (i) a revolução dos estudos da linguagem (linguistic turn) e sua grande repercussão em matéria de interpretação e constituição da realidade jurídica, com ápice na proposta de isolamento cognitivo do ser, o chamado abismo do conhecimento; e (ii) a valorização dos precedentes na conformação das relações jurídico-tributárias e na construção dos sentidos normativos, com a projeção para as legítimas expectativas futuras, racionalizando-se a prestação jurisdicional por meio de sua mecanização programada e, com isso, distanciando-se das particularidades fáticas dos casos em concreto. Aliando os fenômenos decorrentes destes eixos categóricos, procuramos realizar uma integração jurídico-filosófica e dogmática no estudo da coisa julgada e da rescisória em matéria tributária por alteração de jurisprudência, à luz do Código de Processo Civil de 2015, tendo como contraponto metodológico as orientações veiculadas e difundidas pelo Parecer PGFN n.º 492/2011