Principles of tax criminal law in the social democratic state of law.
Principios del derecho penal tributario en el Estado democrático social de derecho.
| 2016 | |
|
principio de legalidad tipicidad derecho tributario derecho penal dignidad de la persona justicia fiscal deberes tributarios obligación tributaria principle of legality classification taxation law criminal law human dignity tax fairness taxation duties taxation obligations |
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| Español | |
| Universidad Católica del Uruguay | |
| LIBERI | |
|
https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/846
https://hdl.handle.net/10895/4095 |
|
| Acceso abierto |
| _version_ | 1815178718394449920 |
|---|---|
| author | Cervini, Raúl |
| author_facet | Cervini, Raúl |
| author_role | author |
| collection | LIBERI |
| dc.creator.none.fl_str_mv | Cervini, Raúl |
| dc.date.accessioned.none.fl_str_mv | 2023-09-13T13:11:17Z |
| dc.date.available.none.fl_str_mv | 2023-09-13T13:11:17Z |
| dc.date.none.fl_str_mv | 2016-01-31 |
| dc.description.en-US.fl_txt_mv | Abstract. The author works on two paradigms inherent in the taxation object of a SocialDemocratic Rule of Law, to wit: the Principle of taxation’s legal continuity, which means thatthe principles of Criminal Taxation Law have to live in necessary harmony with those ofGeneral Taxation Law and a second complementary paradigm, according to which, evenstressing its peculiarities, Criminal Taxation Law has to be necessarily channelled back toCommon Criminal Law, to its general principles and guarantees. Based on these, the general principles of Taxation Law in the Social Democratic Rule of Law are analyzed first (Chapter II) and then, in a similar way, the principles of Criminal Taxation Law (Chapter III). Finally, some suggestions regarding a possible dogmatic and legislative redefinition are made aimed at the affirmation of a guaranteeing Criminal Taxation Law, adjusted to the needs and restrictions of such Social Democratic Rule of Law. |
| dc.description.es-ES.fl_txt_mv | Resumen. El autor trabaja sobre dos paradigmas inherentes a la pretensión tributaria en unEstado democrático social de derecho, a saber: el principio de la continuidad jurídica tributaria,lo que significa que los principios del derecho penal tributario deben mantener una necesariaarmonía con los del derecho tributario general, y un segundo paradigma complementario,conforme al cual, aun marcando sus particularidades, el derecho penal tributario debe sernecesariamente reconducido al derecho penal común, a sus principios y garantías generales.A partir de esas bases, se analizan en una primera instancia los principios generales delderecho tributario en el Estado democrático social de derecho (sección II) y posteriormente,en la misma clave, los principios del derecho penal tributario (sección III). Finalmente seesbozan algunas sugerencias sobre una posible redefinición dogmática y legislativa tendientea la afirmación de un derecho penal tributario garantizador, ajustado a las necesidades ylimitaciones de tal Estado democrático social de derecho. |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/846 10.22235/rd.v0i2.846 |
| dc.identifier.uri.none.fl_str_mv | https://hdl.handle.net/10895/4095 |
| dc.language.iso.none.fl_str_mv | spa |
| dc.publisher.es-ES.fl_str_mv | Universidad Católica del Uruguay |
| dc.relation.none.fl_str_mv | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/846/849 |
| dc.rights.es-ES.fl_str_mv | Derechos de autor 2016 Revista de Derecho |
| dc.rights.none.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.en-US.fl_str_mv | Revista de Derecho; No. 2 (2007): Revista de Derecho; 35-67 |
| dc.source.es-ES.fl_str_mv | Revista de Derecho; Núm. 2 (2007): Revista de Derecho; 35-67 |
| dc.source.none.fl_str_mv | 2393-6193 1510-3714 10.22235/rd.v0i2 reponame:LIBERI instname:Universidad Católica del Uruguay instacron:Universidad Católica del Uruguay |
| dc.source.pt-PT.fl_str_mv | Revista de Derecho; N.º 2 (2007): Revista de Derecho; 35-67 |
| dc.subject.en-US.fl_str_mv | principle of legality classification taxation law criminal law human dignity tax fairness taxation duties taxation obligations |
| dc.subject.es-ES.fl_str_mv | principio de legalidad tipicidad derecho tributario derecho penal dignidad de la persona justicia fiscal deberes tributarios obligación tributaria |
| dc.title.none.fl_str_mv | Principles of tax criminal law in the social democratic state of law. Principios del derecho penal tributario en el Estado democrático social de derecho. |
| dc.type.en-US.fl_str_mv | Papers evaluated by peers |
| dc.type.es-ES.fl_str_mv | Artículos evaluados por pares |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| dc.type.pt-PT.fl_str_mv | Avaliados por pares |
| dc.type.version.none.fl_str_mv | info:eu-repo/semantics/publishedVersion |
| description | Abstract. The author works on two paradigms inherent in the taxation object of a SocialDemocratic Rule of Law, to wit: the Principle of taxation’s legal continuity, which means thatthe principles of Criminal Taxation Law have to live in necessary harmony with those ofGeneral Taxation Law and a second complementary paradigm, according to which, evenstressing its peculiarities, Criminal Taxation Law has to be necessarily channelled back toCommon Criminal Law, to its general principles and guarantees. Based on these, the general principles of Taxation Law in the Social Democratic Rule of Law are analyzed first (Chapter II) and then, in a similar way, the principles of Criminal Taxation Law (Chapter III). Finally, some suggestions regarding a possible dogmatic and legislative redefinition are made aimed at the affirmation of a guaranteeing Criminal Taxation Law, adjusted to the needs and restrictions of such Social Democratic Rule of Law. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | LIBERI_2f6d124d361fd5aacc626fd91fbd893a |
| identifier_str_mv | 10.22235/rd.v0i2.846 |
| instacron_str | Universidad Católica del Uruguay |
| institution | Universidad Católica del Uruguay |
| instname_str | Universidad Católica del Uruguay |
| language | spa |
| network_acronym_str | LIBERI |
| network_name_str | LIBERI |
| oai_identifier_str | oai:liberi.ucu.edu.uy:10895/4095 |
| publishDate | 2016 |
| reponame_str | LIBERI |
| repository.mail.fl_str_mv | franco.pertusso@ucu.edu.uy |
| repository.name.fl_str_mv | LIBERI - Universidad Católica del Uruguay |
| repository_id_str | 10342 |
| rights_invalid_str_mv | Derechos de autor 2016 Revista de Derecho |
| spelling | Cervini, Raúl2016-01-312023-09-13T13:11:17Z2023-09-13T13:11:17Zhttps://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/84610.22235/rd.v0i2.846https://hdl.handle.net/10895/4095Abstract. The author works on two paradigms inherent in the taxation object of a SocialDemocratic Rule of Law, to wit: the Principle of taxation’s legal continuity, which means thatthe principles of Criminal Taxation Law have to live in necessary harmony with those ofGeneral Taxation Law and a second complementary paradigm, according to which, evenstressing its peculiarities, Criminal Taxation Law has to be necessarily channelled back toCommon Criminal Law, to its general principles and guarantees. Based on these, the general principles of Taxation Law in the Social Democratic Rule of Law are analyzed first (Chapter II) and then, in a similar way, the principles of Criminal Taxation Law (Chapter III). Finally, some suggestions regarding a possible dogmatic and legislative redefinition are made aimed at the affirmation of a guaranteeing Criminal Taxation Law, adjusted to the needs and restrictions of such Social Democratic Rule of Law. Resumen. El autor trabaja sobre dos paradigmas inherentes a la pretensión tributaria en unEstado democrático social de derecho, a saber: el principio de la continuidad jurídica tributaria,lo que significa que los principios del derecho penal tributario deben mantener una necesariaarmonía con los del derecho tributario general, y un segundo paradigma complementario,conforme al cual, aun marcando sus particularidades, el derecho penal tributario debe sernecesariamente reconducido al derecho penal común, a sus principios y garantías generales.A partir de esas bases, se analizan en una primera instancia los principios generales delderecho tributario en el Estado democrático social de derecho (sección II) y posteriormente,en la misma clave, los principios del derecho penal tributario (sección III). Finalmente seesbozan algunas sugerencias sobre una posible redefinición dogmática y legislativa tendientea la afirmación de un derecho penal tributario garantizador, ajustado a las necesidades ylimitaciones de tal Estado democrático social de derecho.application/pdfspaUniversidad Católica del Uruguayhttps://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/846/849Derechos de autor 2016 Revista de Derechoinfo:eu-repo/semantics/openAccessRevista de Derecho; No. 2 (2007): Revista de Derecho; 35-67Revista de Derecho; Núm. 2 (2007): Revista de Derecho; 35-67Revista de Derecho; N.º 2 (2007): Revista de Derecho; 35-672393-61931510-371410.22235/rd.v0i2reponame:LIBERIinstname:Universidad Católica del Uruguayinstacron:Universidad Católica del Uruguayprincipio de legalidadtipicidadderecho tributarioderecho penaldignidad de la personajusticia fiscaldeberes tributariosobligación tributariaprinciple of legalityclassificationtaxation lawcriminal lawhuman dignitytax fairnesstaxation dutiestaxation obligationsPrinciples of tax criminal law in the social democratic state of law.Principios del derecho penal tributario en el Estado democrático social de derecho.info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPapers evaluated by peersArtículos evaluados por paresAvaliados por paresinfo:eu-repo/semantics/publishedVersion10895/40952023-09-13 10:11:18.079oai:liberi.ucu.edu.uy:10895/4095Universidadhttps://www.ucu.edu.uy/https://liberi.ucu.edu.uy/oai/requestfranco.pertusso@ucu.edu.uyUruguayopendoar:103422023-09-13T13:11:18LIBERI - Universidad Católica del Uruguayfalse |
| spellingShingle | Principles of tax criminal law in the social democratic state of law. Cervini, Raúl principio de legalidad tipicidad derecho tributario derecho penal dignidad de la persona justicia fiscal deberes tributarios obligación tributaria principle of legality classification taxation law criminal law human dignity tax fairness taxation duties taxation obligations |
| status_str | publishedVersion |
| title | Principles of tax criminal law in the social democratic state of law. |
| title_full | Principles of tax criminal law in the social democratic state of law. |
| title_fullStr | Principles of tax criminal law in the social democratic state of law. |
| title_full_unstemmed | Principles of tax criminal law in the social democratic state of law. |
| title_short | Principles of tax criminal law in the social democratic state of law. |
| title_sort | Principles of tax criminal law in the social democratic state of law. |
| topic | principio de legalidad tipicidad derecho tributario derecho penal dignidad de la persona justicia fiscal deberes tributarios obligación tributaria principle of legality classification taxation law criminal law human dignity tax fairness taxation duties taxation obligations |
| url | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/846 https://hdl.handle.net/10895/4095 |
