Emotion Review, Volume 14, Issue 4, Page 257-261, October 2022. Müller argues that the perceptual or “Axiological Receptivity” model of emotions is incoherent, because it requires an emotion to apprehend and respond to its formal object at the same time. He defends a contrasting view of emotions as “Position-Takings" towards “formal objects”, aspects of an emotion's target pertinent to the subject's concerns. I first cast doubt on the cogency of Müller's attack on AR as begging questions about the temporal characteristics (...) of perceptual events. I then argue that Müller's version of PT is not radical enough. On my attitudinal view, formal objects are not values but natural properties that justify specific affective or behavioral responses. Values are constituted only by a negotiated social aggregation of individual evaluative attitudes. (shrink)