Between form and content: critical to the economic interpretation of the legal facts.
Entre la forma y el contenido: crítica a la interpretación económica de los hechos jurídicos.
| 2016 | |
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form and substance prevalence of substance economic over legal forms disregard of legal structures of business forma y contenido principio de la preponderancia de la sustancia económica sobre la forma jurídica simulación de negocios jurídicos |
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| Español | |
| Universidad Católica del Uruguay | |
| LIBERI | |
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https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/751
https://hdl.handle.net/10895/4037 |
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| Acceso abierto |
| Sumario: | Abstract: This paper is about the substance-form dichotomy and its limits trough thephilosophy perspective, acknowledging its limitations. It intends to criticize the doctrine that emphasizes the prevalence of the economic substance over the legal form trough the disregarding of the last for taxation purposes. |
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