Argumentaci N Derecho Tributario Y Casos Dif Ciles
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Argumentaci N Derecho Tributario Y Casos Dif Ciles
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Author : Jaime Lara
language : es
Publisher: Palestra Editores
Release Date : 2022-06-02
Argumentaci N Derecho Tributario Y Casos Dif Ciles written by Jaime Lara and has been published by Palestra Editores this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-02 with Law categories.
En esta obra se realiza un estudio de metajurisprudencia sobre casos de lagunas y antinomias en Derecho Tributario, conocidos también como casos difíciles, con la particularidad que el referido análisis no se limita a constatar lo que los jueces dicen que hacen en sus respectivas sentencias con relación a los mencionados casos, sino que tiene la pretensión de comprobar lo que los jueces efectivamente hacen con sus sentencias, aún cuando no lo digan: colmar lagunas y resolver antinomias. En el contexto del "Estado Legal de Derecho" se sostuvo que el Derecho Tributario no contenía lagunas, como consecuencia de la centralidad del principio de legalidad en la referida área. Al ser visto a la luz del positivismo teórico, el Derecho era concebido como pleno y carente de antinomias. Después de la Segunda Guerra Mundial, el modelo de Estado ha evolucionado hacia el "Estado Constitucional de Derecho" y sus bases teóricas se han reformulado a la luz del constitucionalismo. Hoy se admite que la Constitución contiene principios morales con valor normativo, hay control de la constitucionalidad de las leyes, el principio de legalidad ha cedido su supremacía al principio de constitucionalidad, entre otros caracteres. En consecuencia, hoy ya no hay objeción para admitir que, en casos excepcionales, pueda haber lagunas y antinomias susceptibles de integración en el Derecho Tributario. Este estudio de jurisprudencia así lo demuestra. JAIME LARA MÁRQUEZ es abogado por la Pontificia Universidad Católica del Perú y magíster en derecho con mención en Derecho Civil por la misma universidad. Su tesis de maestría fue premiada por la Asamblea Nacional de Rectores. Es máster en Argumentación Jurídica por la Universidad de Alicante en España. Ha cursado estudios de maestría en Política y Administración Tributaria en la Universidad Nacional Mayor de San Marcos. Es doctor en derecho por la Pontificia Universidad Católica del Perú, habiéndose graduado con mención de sobresaliente. Se desempeña como profesor de Argumentación Jurídica en la Facultad de Derecho de la Pontificia Universidad Católica del Perú, como profesor de Derecho Tributario, de Derecho de las Finanzas Públicas y de Razonamiento Jurídico en la Facultad de Derecho de la Universidad Nacional Mayor de San Marcos y profesor de Interpretación y Argumentación Jurídica en la Academia de la Magistratura. Es miembro del Instituto Peruano de Derecho Tributario (IPDT) y del Instituto Peruano de Investigación y Desarrollo Tributario (IPIDET).
Argumentaci N Derecho Tributario Y Casos Dif Ciles
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Author : Jaime Lara Márquez
language : es
Publisher:
Release Date : 2022
Argumentaci N Derecho Tributario Y Casos Dif Ciles written by Jaime Lara Márquez and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.
Constitutional Theory
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Author : Carl Schmitt
language : en
Publisher: Duke University Press
Release Date : 2008-01-23
Constitutional Theory written by Carl Schmitt and has been published by Duke University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-23 with Law categories.
Carl Schmitt’s magnum opus, Constitutional Theory, was originally published in 1928 and has been in print in German ever since. This volume makes Schmitt’s masterpiece of comparative constitutionalism available to English-language readers for the first time. Schmitt is considered by many to be one of the most original—and, because of his collaboration with the Nazi party, controversial—political thinkers of the twentieth century. In Constitutional Theory, Schmitt provides a highly distinctive and provocative interpretation of the Weimar Constitution. At the center of this interpretation lies his famous argument that the legitimacy of a constitution depends on a sovereign decision of the people. In addition to being subject to long-standing debate among legal and political theorists in Western Europe and the United States, this theory of constitution-making as decision has profoundly influenced constitutional theorists and designers in Asia, Latin America, and Eastern Europe. Constitutional Theory is a significant departure from Schmitt’s more polemical Weimar-era works not just in terms of its moderate tone. Through a comparative history of constitutional government in Europe and the United States, Schmitt develops an understanding of liberal constitutionalism that makes room for a strong, independent state. This edition includes an introduction by Jeffrey Seitzer and Christopher Thornhill outlining the cultural, intellectual, and political contexts in which Schmitt wrote Constitutional Theory; they point out what is distinctive about the work, examine its reception in the postwar era, and consider its larger theoretical ramifications. This volume also contains extensive editorial notes and a translation of the Weimar Constitution.
A Theory Of Constitutional Rights
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Author : Robert Alexy
language : en
Publisher:
Release Date : 2010
A Theory Of Constitutional Rights written by Robert Alexy and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Law categories.
In any country where there is a Bill of Rights, constitutional rights reasoning is an important part of the legal process. As more and more countries adopt Human Rights legislation and accede to international human rights agreements, and as the European Union introduces its own Bill of Rights, judges struggle to implement these rights consistently and sometimes the reasoning behind them is lost. Examining the practice in other jurisdictions can be a valuable guide. Robert Alexy's classic work reconstructs the reasoning behind the jurisprudence of the German Basic Law and in doing so provides a theory of general application to all jurisdictions where judges wrestle with rights adjudication. In considering the features of constitutional rights reasoning, the author moves from the doctrine of proportionality, procedural rights and the structure and scope of constitutional rights, to general rights of liberty and equality and the problem of horizontal effect. A postscript written for the English edition considers critiques of the Theory since it first appeared in 1985, focusing in particular on the discretion left to legislatures and in an extended introduction the translator argues that the theory may be used to clarify the nature of legal reasoning in the context of rights under the British Constitution.
A Theory Of Legal Argumentation
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Author : Robert Alexy
language : en
Publisher: Oxford University Press, USA
Release Date : 2009-12-10
A Theory Of Legal Argumentation written by Robert Alexy and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-12-10 with Law categories.
What is to be understood by 'rational legal argument'? To what extent can legal reasoning be rational? Is the demand for rationality in legal affairs justified? And what are the criteria of rationality in legal reasoning? The answer to these questions is not only of interest to legal theorists and philosophers of law. They are pressing issues for practicing lawyers, and a matter of concern for every citizen active in the public arena. Not only the standing of academic law as a scientific discipline, but also the legitimacy of judicial decisions depends on the possibility of rational legal argumentation. A theory of legal reasoning which tries to answer these questions pre-supposes a theory of general practical reasoning. This theory is the subject matter of the first two parts of the book. The result is a theory of general practical discourse which rests on insights of both Anglo-Saxon and German philosophy. It forms the basis of the theory of rational legal discourse, which is developed in the third part of this book.
Theory Of Legal Principles
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Author : Humberto Avila
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-09-26
Theory Of Legal Principles written by Humberto Avila and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-09-26 with Law categories.
This book examines the distinction between principles and rules so that they can be better understood and applied. It structures the distinction between principles and rules on different foundations than those jurisprudence ordinarily employs. It also proposes a new model to explain the normative species, which includes structured weighing on the application process while encompassing substantive criteria of justice in its argument.
Class Structure In The Social Consciousness
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Author : Stanislaw Ossowski
language : en
Publisher: Routledge
Release Date : 2013-09-05
Class Structure In The Social Consciousness written by Stanislaw Ossowski and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-05 with Social Science categories.
First published in 1998. This is Volume III of the twenty-one in the Race, Class and Social Structure series. Looking at social consciousness, in part one it focuses on biblical legends o comparer sociology and then expands to include conceptual constructs and social reality in the second section.
C Mo Comprender Los Conceptos B Sicos De La Econom A
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Author : John Charles Pool
language : es
Publisher: Editorial Norma
Release Date : 2002
C Mo Comprender Los Conceptos B Sicos De La Econom A written by John Charles Pool and has been published by Editorial Norma this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with categories.
Argumentation
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Author : Frans H. van Eemeren
language : en
Publisher: Routledge
Release Date : 2002-01-01
Argumentation written by Frans H. van Eemeren and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-01-01 with Language Arts & Disciplines categories.
This book concentrates on argumentation as it emerges in ordinary discourse, whether the discourse is institutionalized or strictly informal. Crucial concepts from the theory of argumentation are systematically discussed and explained with the help of examples from real-life discourse and texts. The basic principles are explained that are instrumental in the analysis and evaluation of argumentative discourse. Methodical instruments are offered for identifying differences of opinion, analyzing and evaluating argumentation and presenting arguments in oral and written discourse. In addition, the book provides a great variety of exercises and assignments to improve the students' skill in presenting argumentation. The authors begin their treatment of argumentation theory at the same juncture where argumentation also starts in practice: The difference of opinion that occasions the evolvement of the argumentation. Each chapter begins with a short summary of the essentials and ends with a number of exercises that students can use to master the material. Argumentation is the first introductory textbook of this kind. It is intended as a general introduction for students who are interested in a proper conduct of argumentative discourse. Suggestions for further reading are made for each topic and several extra assignments are added to the exercises. Special features: * A concise and complete treatment of both the theoretical backgrounds and the practice of argumentation analysis and evaluation. * Crucial concepts from pragmatics (speech act theory, Grice's cooperative principle) presented in a non-technical way; introducing the theory of verbal communication. * Unique coverage of both oral and written presentation of arguments. * Exercises and assignments based on real-life texts from a variety of contexts.
La Reforma Del Sistema Financiero Internacional
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Author : José Antonio Ocampo
language : es
Publisher: Fondo de Cultura Economica USA
Release Date : 1999
La Reforma Del Sistema Financiero Internacional written by José Antonio Ocampo and has been published by Fondo de Cultura Economica USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with International finance categories.
Ocampo analiza las discrepancias que han impedido la creacion de una nueva institucionalidad financiera internacional, y entrega en este libro un aporte lucido a esa urgente tarea colectiva. Como Secretario Ejecutivo de la CEPAL, Jose Antonio Ocampo estuvo a cargo de la coordinacion del Grupo de Trabajo del Comite Ejecutivo de Asuntos Economicos y Sociales de las Naciones Unidas.