{"id":580,"date":"2021-01-19T14:45:31","date_gmt":"2021-01-19T14:45:31","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=580"},"modified":"2025-06-22T14:13:26","modified_gmt":"2025-06-22T14:13:26","slug":"legislacion-antimonopolio-como-herramienta-de-recaracterizacion-indirecta-huida-del-derecho-tributario","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2021\/01\/19\/legislacion-antimonopolio-como-herramienta-de-recaracterizacion-indirecta-huida-del-derecho-tributario\/","title":{"rendered":"Legislaci\u00f3n antimonopolio como herramienta de \u00abrecaracterizaci\u00f3n indirecta\u00bb: \u00bf\u00abHuida\u00bb del Derecho Tributario?"},"content":{"rendered":"

Materialidad, Inexistencia, Simulaci\u00f3n y Recaracterizaci\u00f3n de Actos para Efectos Fiscales | AMDF, 2020<\/p>\n

El art\u00edculo analiza la configuraci\u00f3n de la elusi\u00f3n tributaria como pr\u00e1ctica anticompetitiva, tanto al nivel del contribuyente (barreras de entrada y abuso de posici\u00f3n de dominio, por exclusi\u00f3n o explotaci\u00f3n) como del Estado favorecedor de la maniobra elusiva (para\u00edsos fiscales y reg\u00edmenes fiscales preferenciales lesivos). Sobre esa base, el art\u00edculo aproxima y resuelve algunos problemas jur\u00eddicos derivados del ejercicio de las competencias antimonopolio para la determinaci\u00f3n tributaria de oficio, tanto a nivel dom\u00e9stico como internacional (ayudas de estado).<\/p>\nDownload<\/a>\n

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Materialidad, Inexistencia, Simulaci\u00f3n y Recaracterizaci\u00f3n de Actos para Efectos Fiscales | AMDF, 2020 El art\u00edculo analiza la configuraci\u00f3n de la elusi\u00f3n tributaria como pr\u00e1ctica anticompetitiva, tanto al nivel del contribuyente (barreras de entrada y abuso de posici\u00f3n de dominio, por exclusi\u00f3n o explotaci\u00f3n) como del Estado favorecedor de la maniobra elusiva (para\u00edsos fiscales y reg\u00edmenes […]<\/p>\n

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