The influence of the bona fides principle in tax law: an approach from the uruguayan case law
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...
| Author: | |
|---|---|
| Format: | Article |
| Status: | Published version |
| Publication date: | 2019 |
| Country: | Perú |
| Institution: | PUCP |
| Repository: | Revistas - Pontificia Universidad Católica del Perú |
| Language: | Spanish |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/22618 |
| Online Access: | http://revistas.pucp.edu.pe/index.php/themis/article/view/22618 |
| Access Level: | Open access |
| Keyword: | Bona Fides principle Tax Administration taxpayer administrative law principio de buena fe administración tributaria contribuyentes derecho administrativo |
| _version_ | 1878412451286876161 |
|---|---|
| author | Bergstein, Jonás |
| author_browse | Bergstein, Jonás |
| author_facet | Bergstein, Jonás |
| author_role | author |
| collection | Revistas - Pontificia Universidad Católica del Perú |
| description | 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. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | PE_bb8c0fcbce0a7cc673d76cad8e9bf64e |
| institution | PUCP |
| instname_str | Pontificia Universidad Católica del Perú |
| language | spa |
| network_acronym_str | PE |
| network_name_str | Perú |
| oai_identifier_str | oai:ojs.pkp.sfu.ca:article/22618 |
| publishDate | 2019 |
| publishDateSort | 2019 |
| publisher | Pontificia Universidad Católica del Perú |
| publisherStr | Pontificia Universidad Católica del Perú |
| reponame_str | Revistas - Pontificia Universidad Católica del Perú |
| spelling | The influence of the bona fides principle in tax law: an approach from the uruguayan case law Proyecciones de la buena fe en el Derecho Tributario: una mirada desde la jurisprudencia uruguaya Bergstein, Jonás Bona Fides principle Tax Administration taxpayer administrative law principio de buena fe administración tributaria contribuyentes derecho administrativo 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. A pesar de que el Principio de Buena Fe pueda parecer, a primera vista, difuso o incompleto para el Derecho, el análisis de su correcta aplicación es de trascendental importancia para establecer un estándar de conducta a los contribuyentes. Particularmente, es pacífico el reconocimiento de la Buena Fe en todos los campos del sistema jurídico. No obstante, la cuestión de su adecuada realización en el Derecho Tributario permanece no resuelta. En este artículo, el autor recomienda algunas categorías para analizar los valores que inspiran el principio en la práctica. Para ello, la jurisprudencia del Tribunal en lo Contencioso Administrativo de Uruguay (TCA) es examinada y comparada con doctrina con el propósito de arribar a algunas consideraciones rigurosamente presentadas. Pontificia Universidad Católica del Perú http://revistas.pucp.edu.pe/index.php/themis/article/view/22618 |
| spellingShingle | The influence of the bona fides principle in tax law: an approach from the uruguayan case law Bergstein, Jonás Bona Fides principle Tax Administration taxpayer administrative law principio de buena fe administración tributaria contribuyentes derecho administrativo |
| status_str | publishedVersion |
| title | The influence of the bona fides principle in tax law: an approach from the uruguayan case law |
| title_full | The influence of the bona fides principle in tax law: an approach from the uruguayan case law |
| title_fullStr | The influence of the bona fides principle in tax law: an approach from the uruguayan case law |
| title_full_unstemmed | The influence of the bona fides principle in tax law: an approach from the uruguayan case law |
| title_short | The influence of the bona fides principle in tax law: an approach from the uruguayan case law |
| title_sort | The influence of the bona fides principle in tax law: an approach from the uruguayan case law |
| topic | Bona Fides principle Tax Administration taxpayer administrative law principio de buena fe administración tributaria contribuyentes derecho administrativo |
| topic_facet | Bona Fides principle Tax Administration taxpayer administrative law principio de buena fe administración tributaria contribuyentes derecho administrativo |
| url | http://revistas.pucp.edu.pe/index.php/themis/article/view/22618 |