Between form and content: critical to the economic interpretation of the legal facts.
DOI:
https://doi.org/10.22235/rd.v0i9.751Keywords:
form and substance, prevalence of substance economic over legal forms, disregard of legal structures of businessAbstract
Abstract: This paper is about the substance-form dichotomy and its limits trough the
philosophy 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.
Downloads
References
Becker, Alfredo Augusto. Teoria Geral do Direito Tributário, 4ª ed., São Paulo, Marcial Pons/Noeses, 2007, p. 17 (subrayado por el autor).
Canotilho, J.J. Direito constitucional e teoria da Constituição, 4ª ed, Coimbra, Almedina, 2000, p. 208.
Gomes, Orlando. Introdução ao estudo do direito, 7ª ed., Rio de Janeiro: Forense, 1983, p.374.
Guibourg, Ghighliani et Guarinoni. Introducción al conocimiento científi co, Buenos Aires: eudeba, 1985, p. 37.
Mello, Marcos Bernardes de. Teoria do fato jurídico: plano da validade, 2ª ed., São Paulo: Saraiva, 1997, p. 153.
Pontes De Miranda, Francisco Cavalcanti. Tratado de Direito Privado. v. 3. Rio de Janeiro: Borsoi, 1962, p. 349.
Vilanova, Lourival. Estruturas lógicas e o sistema do direito positivo, São Paulo: Noeses, 2006, p. 104.
Vilanova, Lourival. O Poder de Julgar e a Norma. In: Escritos Jurídicos Filosófi cos, v.1. São Paulo: IBET/Axis Mundi, 2003. p. 358.
Downloads
Published
How to Cite
Issue
Section
License
This publication is attached to the Creative Commons policy.
Political: this magazine provides an access open immediate to its content, based on the principle of that offer to the public an access free to them research helps to a higher Exchange global of knowledge.
Edition covered Dec. 218 / 96. Committee on the role. The reproduction total or partial in form identical or modified written to machine, by the system multigraph, mimeograph, printed, photocopy, scanner, media electronic, etc. not authorized by them editors violates rights reserved. Any use must be requested previously. Them opinions poured by the authors in their articles not reflect necessarily the seem of the Faculty of psychology of the University Catholic of the Uruguay.