Función de la norma general antielusión en la interpretación tributaria

This paper aims to specify the General Anti-Avoidance Rule (GAAR) function within the tax law interpretation system as a legal tool against tax avoidance. On the one hand, the idea is to enlighten its correct application and, on the other, to review its impact on the rule of law principle. For this...

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Bibliographic Details
Main Authors: Navarro Schiappacasse, María Pilar, Toledo Zúñiga, Patricia
Format: Article
Language:Spanish
Published: 2023
Subjects:
Tax avoidance
general anti-avoidance rule
artificiality
rule of law
legal interpretation
legal requalification
Elusión fiscal
norma general antielusión
artificiosidad
principio de legalidad
interpretación jurídica
recalificación jurídica
Elisão fiscal
norma geral antielisiva
artificiosidade
princípio de legalidade
interpretação jurídica
requalificação jurídica
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8973559
Source:Díkaion: revista de actualidad jurídica, ISSN 0120-8942, Vol. 32, Nº. 1, 2023
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Función de la norma general antielusión en la interpretación tributaria
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