The Legal Interpretation: Proposals for its Application in Tax Law

Authors

  • Gabriel Donayre Lobo Universidad de Lima
    Abogado por la Universidad de Lima. Con Postgrado en Tributación por la Escuela de Negocios de la Universidad de Lima. Especialista en Tributación Internacional por la Universidad Austral de Argentina. Egresado de la Maestría en Derecho Tributario de la Pontificia Universidad Católica del Perú – PUCP. Profesor en la Universidad ESAN. Trabajó como asesor del Tribunal Fiscal, y posteriormente en la Defensoría del Contribuyente y Usuario Aduanero del Ministerio de Economía y Finanzas, donde continúa desempeñándose como Asesor Experto en Tributos Internos. El autor señala que toda opinión vertida en el presente artículo es a título personal y no involucra a la institución en la que labora.

Keywords:

Legal interpretation, Language and ambiguity, Criteria for interpretation, Methods of interpretation, Interpretative itinerary, Tax Court Jurisprudence

Abstract

The first half of this report contains the concept of interpretation and its relationship with the written language. In addition, it proposes how the ambiguity of the language is one of the main problems for legal interpretation. The second half of this report establishes which components of the legal interpretation are, from a theoretical perspective –according to doctrine and practice– following jurisprudence, criteria and methods of interpretation allowed in Law. This part also proposes a route for the legal interpretation in Tax Law. The third part of this report contains the interpretation of two resolutions from the Tax Court following the described route.

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Published

2014-05-14

How to Cite

Donayre Lobo, G. (2014). The Legal Interpretation: Proposals for its Application in Tax Law. Derecho & Sociedad, (43), 183–206. Retrieved from https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12569

Issue

No. 43 (2014)

Section

Código Tributario

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.