La factura en el entorno comercial iberoamericano. Especial referencia a Cuba

The relations of the commercial activity have its expression in the invoice, a private document that, while dynamising the market, requires adapting to the mutability inherent in that context. Consequently, this article focuses on the theoretical and normative particularities of the invoice in repre...

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Main Author: Sánchez Suárez, Yoandis
Format: Article
Language:Spanish
Published: 2018
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Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7015195
Source:Revista e-mercatoria, ISSN 1692-3960, Vol. 17, Nº. 2, 2018, pags. 39-65
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dialnet-ar-18-ART00013347582019-08-06La factura en el entorno comercial iberoamericano. Especial referencia a CubaSánchez Suárez, YoandisInvoicecommercecreditFacturacomerciocréditoThe relations of the commercial activity have its expression in the invoice, a private document that, while dynamising the market, requires adapting to the mutability inherent in that context. Consequently, this article focuses on the theoretical and normative particularities of the invoice in representative iberoamerican countries, its interaction with credit and its assignment, resor­ting to the systematization and integration of significant doctrinal opinions, complemented with an exegetical and comparative examination of the appli­cable law, to then approach its manifestation in the cuban context.Las relaciones propias de la actividad comercial tienen su expresión en la factura, documento privado que si bien dinamiza el mercado, requiere de adaptarse a la mutabilidad inherente a ese contexto. En consecuencia, el presente artículo se centra en las particularidades teóricas y normativas de la factura en países iberoamericanos representativos, su interacción con el crédito y la cesión de este, acudiéndose a la sistematización e integración de criterios doctrinales significativos, complementada con un examen exegético y comparado de la legislación aplicable, para luego abordar su manifestación en el ámbito cubano.  2018text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=7015195(Revista) ISSN 1692-3960Revista e-mercatoria, ISSN 1692-3960, Vol. 17, Nº. 2, 2018, pags. 39-65spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Dialnet
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Dialnet AR
source
Revista e-mercatoria, ISSN 1692-3960, Vol. 17, Nº. 2, 2018, pags. 39-65
language
Spanish
topic
Invoice
commerce
credit
Factura
comercio
crédito
spellingShingle
Invoice
commerce
credit
Factura
comercio
crédito
Sánchez Suárez, Yoandis
La factura en el entorno comercial iberoamericano. Especial referencia a Cuba
description
The relations of the commercial activity have its expression in the invoice, a private document that, while dynamising the market, requires adapting to the mutability inherent in that context. Consequently, this article focuses on the theoretical and normative particularities of the invoice in representative iberoamerican countries, its interaction with credit and its assignment, resor­ting to the systematization and integration of significant doctrinal opinions, complemented with an exegetical and comparative examination of the appli­cable law, to then approach its manifestation in the cuban context.
format
Article
author
Sánchez Suárez, Yoandis
author_facet
Sánchez Suárez, Yoandis
author_sort
Sánchez Suárez, Yoandis
title
La factura en el entorno comercial iberoamericano. Especial referencia a Cuba
title_short
La factura en el entorno comercial iberoamericano. Especial referencia a Cuba
title_full
La factura en el entorno comercial iberoamericano. Especial referencia a Cuba
title_fullStr
La factura en el entorno comercial iberoamericano. Especial referencia a Cuba
title_full_unstemmed
La factura en el entorno comercial iberoamericano. Especial referencia a Cuba
title_sort
la factura en el entorno comercial iberoamericano. especial referencia a cuba
publishDate
2018
url
https://dialnet.unirioja.es/servlet/oaiart?codigo=7015195
_version_
1709750089888563200