Absolute or Relative Simulation? Lawful or Unlawful? Analysis of Supreme Court Judgment No. 1399 of December 21, 2023
¿Simulación absoluta o relativa? ¿Lícita o ilícita? Análisis de la sentencia n.º 1399 de la Suprema Corte de Justicia del 21 de diciembre de 2023
Simulação absoluta ou relativa? Lícita ou ilícita? Análise do Acórdão da Suprema Corte de Justiça n.º 1399 de 21 de dezembro de 2023
| 2025 | |
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simulation simulators causa simulandi lawfulness causa concreta simulación simulantes causa simulandi licitud causa concreta simulação simuladores causa simulandi licitude causa concreta |
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| Español | |
| Universidad Católica del Uruguay | |
| LIBERI | |
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https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/4169
https://hdl.handle.net/10895/7339 |
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| Acceso abierto |
| Sumario: | In the field of legal transactions, juridical traffic is often distorted by the complex figure of simulation, a mechanism capable of obscuring the true nature of agreements and generating intricate legal dilemmas. This article examines a complex case of simulation in which judicial practice once again scrutinizes the legal concepts underlying this phenomenon. This commentary analyzes the causa simulandi and its role in the simulation process —whether as an external, contingent element distinct from the cause of the simulated agreement or as a structural and defining component of any simulation. Consequently, it also explores the lawfulness or unlawfulness of the simulated agreement, with particular emphasis on the specific purpose pursued (causa concreta) in the simulation. Ultimately, the analysis concludes that, in all cases —including the one at hand— the focus should be on the true underlying transaction (negocio disimulado) rather than on the apparent simulated agreement (negocio simulado). |
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