The author analyzes the film The Voice of Equality, based on the life of U.S. Supreme Court Justice Ruth Bader Ginsburg. The work focuses on the case of Charles Moritz vs. the Internal Revenue Service, defended by Ginsburg at the beginning of her career. It was disputed whether the income tax assessment made on Mr. Moritz’s expense deduction was allowable. Under U.S. law, unmarried daughters who were employed outside the home were entitled to deduct guardianship expenses. Mr. Moritz was unmarried, cared for his mother, and was employed outside the home, but he was not a daughter, but a son, which is why the tax office denied the deduction. The lawyer’s strategy was to allege gender discrimination against her client, since the law unfairly presumed that it was the daughters who were responsible for the care of the parents. Her objective was to obtain a declaration of unconstitutionali...

An analysis is made of the statute of limitations in tax matters. An interpretative exercise is carried out on articles 43 and 44 of the Tax Code, in order to determine their true normative content. The central issues addressed are: (i) what is the beginning of the statute of limitations, also known as dies a quo, and (ii) what is the extension of the statute of limitations period. Regarding the first issue, it is argued that this does not occur on 1 January of the following year, as stated in case law and doctrine. It occurs much earlier, at the time prior to that referred to in Article 44 of the Tax Code at each of its initiations, such as the date on which the deadline for filing the annual tax return expires or on which the obligation becomes due. Regarding the second issue, it is argued that the total limitation period is not 4, 6 or 10 years, but that the limitation period is longe...

An analysis is made of the statute of limitations in tax matters. An interpretative exercise is carried out on articles 43 and 44 of the Tax Code, in order to determine their true normative content. The central issues addressed are: (i) what is the beginning of the statute of limitations, also known as dies a quo, and (ii) what is the extension of the statute of limitations period. Regarding the first issue, it is argued that this does not occur on 1 January of the following year, as stated in case law and doctrine. It occurs much earlier, at the time prior to that referred to in Article 44 of the Tax Code at each of its initiations, such as the date on which the deadline for filing the annual tax return expires or on which the obligation becomes due. Regarding the second issue, it is argued that the total limitation period is not 4, 6 or 10 years, but that the limitation period is longe...

An analysis is made of the statute of limitations in tax matters. An interpretative exercise is carried out on articles 43 and 44 of the Tax Code, in order to determine their true normative content. The central issues addressed are: (i) what is the beginning of the statute of limitations, also known as dies a quo, and (ii) what is the extension of the statute of limitations period. Regarding the first issue, it is argued that this does not occur on 1 January of the following year, as stated in case law and doctrine. It occurs much earlier, at the time prior to that referred to in Article 44 of the Tax Code at each of its initiations, such as the date on which the deadline for filing the annual tax return expires or on which the obligation becomes due. Regarding the second issue, it is argued that the total limitation period is not 4, 6 or 10 years, but that the limitation period is longe...

Contrariamente a las perspectivas tradicionales que elaboran teorías y argumentos para sostener que el Derecho Tributario o bien no tiene lagunas jurídicas o que bien sí las tiene, nosotros hemos optado por una perspectiva distinta, que consiste en comprobar empíricamente mediante el análisis jurisprudencial, que el Tribunal Fiscal y del Tribunal Constitucional resuelven casos que inequívocamente califican como lagunas jurídicas y antinomias, aun cuando no lo digan formalmente e inclusive cuando lo nieguen expresamente, comprobando con ello que en el Derecho Tributario objetivamente existen supuestos de indeterminación normativa. Tradicionalmente se ha sostenido que en el Derecho Tributario no existen lagunas jurídicas, precisamente por ser completo a causa del principio de legalidad, reserva de ley y tipicidad, de los que se deriva una regla general excluyente o principio de ci...

Contrariamente a las perspectivas tradicionales que elaboran teorías y argumentos para sostener que el Derecho Tributario o bien no tiene lagunas jurídicas o que bien sí las tiene, nosotros hemos optado por una perspectiva distinta, que consiste en comprobar empíricamente mediante el análisis jurisprudencial, que el Tribunal Fiscal y del Tribunal Constitucional resuelven casos que inequívocamente califican como lagunas jurídicas y antinomias, aun cuando no lo digan formalmente e inclusive cuando lo nieguen expresamente, comprobando con ello que en el Derecho Tributario objetivamente existen supuestos de indeterminación normativa. Tradicionalmente se ha sostenido que en el Derecho Tributario no existen lagunas jurídicas, precisamente por ser completo a causa del principio de legalidad, reserva de ley y tipicidad, de los que se deriva una regla general excluyente o principio de ci...