The Financial and Tax Law and its Relationship with Private Law

• Autor: Parmenion Espeche, Sebastián
• Formato: artículo
• Fecha de Publicación: 2014
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:ojs.pkp.sfu.ca:article/12565
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12565
• Nivel de acceso: acceso abierto
• Materia: Financial law; Tax law; Private law; Autonomy of tax law; Tax liability; General principles of law; Good faith; Abuse of rights; Estoppel; Derecho Financiero; Derecho Tributario; Derecho privado; Autonomía del Derecho Tributario; Obligación tributaria; Buena fe; Abuso de derecho; Doctrina de los actos propios

The purpose of this paper is to glimpse as the Tax Law is inserted in the unit of general law, being important for understanding the knowledge of public and private law in general.In the second part of the paper, the author analyzes how private law applies to the financial subsidiary way through forwarding making the tax law itself or by express provision of the civil. He emphasizes in this introduction as dogmatic construction of the tax liability, originated and rationale in civil liability.Finally the author explains how general principles of law necessarily apply to financial law. Thus, the principles of good faith, breach of law, and the doctrine of estoppel, are universal principles applicable to every right and inexcusably financial and tax law.