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1 décembre 2022
- handle: 10670/1.u79epb
Ce document est lié à :
10.7764/r.493.5
info:eu-repo/semantics/openAccess
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Field guides Keys (Identification guides) Identification guides Authorities (Persons) Experts Taxation, Exemption from Tax exempt status Exemption from taxation Forensic identification Article Understanding Methods of analysis Analysis and chemistry Analytical methods Chemical analysis Analysis methods Analysis and examinationCiter ce document
Víctor García Yzaguirre et al., « INTERPRETACIÓN RESTRICTIVA DE LAS EXENCIONES TRIBUTARIAS: UNA PROPUESTA DE ANÁLISIS », Revista Chilena de Derecho, ID : 10670/1.u79epb
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ABSRACT: The article proposes a theoretical analysis of the way of understanding the interpretation of tax exemptions aimed at clarifying the jurisprudential and doctrinal vacillations on the matter. In the first place, we discuss what tax experts usually understand by restrictive interpretation and tax exemptions. In the second place, we offer a concept of tax exemption that is sustain from the theory of norms. The conclusion is that considering the notion that is offered, both the identification of tax exemptions and the thesis of their restrictive interpretation are product of evaluative decisions.