Preventive legal instruments in the field of Customs Law. “Self-review", binding consultation, payment agreements and Value and Linkage Studies

Instrumentos jurídicos de prevención en materia de Derecho Aduanero. La “auto revisión”, la consulta vinculante, los acuerdos de pago y los Estudios de Valor y Vinculación

Instrumentos legais preventivos no campo do Direito Aduaneiro. “Auto-revisão", consulta vinculativa, acordos de pagamento e Pesquisas de Valor e Vinculativas

Labandera, Pablo
Detalles Bibliográficos
2022
Principio de seguridad jurídica
Principio de buena fe
Control de la arbitrariedad administrativa
Principle of juridical safety
Principle of good faith
Control of the administrative arbitrariness
Princípio da segurança jurídica
Princípio da boa fé
Controle da arbitrariedade administrativa
Español
Universidad de Montevideo
REDUM
http://revistas.um.edu.uy/index.php/revistaderecho/article/view/1119
https://hdl.handle.net/20.500.12806/2004
Acceso abierto
Atribución 4.0 Internacional
Resumen:
Sumario:Indetermination in Law is undoubtedly one of its main characteristics, which is present either by the will of the lawmaker as legislative technique or as his or her involuntary action, which has already been accepted by the law as an unavoidable and to a certain extent necessary situation. Therefore, there is no area of law that does not contain it or has not been affected by imprecision or indetermination due to the presence of gaps or vague legal concepts, or - even - different legal opinions on the same subject. This article reviews the "legal instruments" that Customs Law has to prevent such undesired circumstances.