La prueba de los hechos en materia tributaria: una propuesta de desarrollo

This work intends to establish the foundation for furthering the epistemic analysis of legal controversies regarding tax law and particularly the phenomenon of tax avoidance. Starting from the diagnosis that there is little interest on the part of the doctrine in dealing with the particularities of...

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Bibliographic Details
Main Author: Osorio Morales, Hugo
Format: Article
Language:Spanish
Published: 2023
Subjects:
Elusión
prueba de los hechos
derecho tributario
usos lingüísticos
enunciados valorativos
interpretación de los hechos
silogismo judicial
giro racionalista
Tax avoidance
evidence
tax law
linguistic uses
evaluative principles
interpretation of facts
legal syllogism
rationalist concepts
Evasão
prova dos fatos
Direito Tributário
usos linguísticos
interpretação dos fatos
virada racionalista
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8973556
Source:Díkaion: revista de actualidad jurídica, ISSN 0120-8942, Vol. 32, Nº. 1, 2023
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La prueba de los hechos en materia tributaria: una propuesta de desarrollo
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