Proyecciones de la buena fe en el Derecho Tributario: una mirada desde la jurisprudencia uruguaya
Although the Bona Fides principle may appear to be an ambiguous or inconclusive definition at first instance, examination of its correct applicability is considerably relevant when determining a standard of conduct for taxpayers. Indeed, it is peaceful to recognise the transversality the Bona...
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Main Author: | |
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Format: | Article |
Language: | Spanish |
Published: |
2019
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Subjects: | |
Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7622477 |
Source: | THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 41-56 |
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Summary: |
Although the Bona Fides principle may appear to
be an ambiguous or inconclusive definition at first
instance, examination of its correct applicability
is considerably relevant when determining a
standard of conduct for taxpayers. Indeed, it is
peaceful to recognise the transversality the Bona
Fides has among all fields of the legal system.
However, the question of its integrated realisation
in tax law remains unresolved.
In this paper, the author recommends some
categories to analyse the values that inspire the
principle in practice. To achieve this, the settled
case law of the Uruguayan Administrative Dispute
Tribunal (TCA in Spanish) is accurately revised and
compared with legal literature to attain some
carefully thought-out conclusions. |
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