An essential need: Banishing permanently strict liability from the customs infringement procedures

• Autor: Varela, Andrés
• Formato: artículo
• Fecha de Publicación: 2017
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:ojs.pkp.sfu.ca:article/19770
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/19770
• Nivel de acceso: acceso abierto
• Materia: Customs Law; Customs Infringement Procedure; Ius Puniendi; Principle of culpability; Strict liability; Presumptions; Legally Protected Interest; Customs Code of the Republic of Uruguay; Derecho Aduanero; Infraccional aduanero; Principio de culpabilidad; Responsabilidad objetiva; Presunciones; Bien Jurídico Tutelado; Código Aduanero de la República Oriental del Uruguay

This paper analyzes the strict liability system surviving in customs infringement procedures, the grounds for its existence or survival and its consequences. Also, the arguments against such system of liability attribution are examined. Thus, from such starting point, through a precise enumeration of statutory rebuttable presumptions whose intention can be presumed whenever it is difficult for Tax Authorities to prove such presumptions, I intend to find legal solutions to determine the grounds for its replacement without affecting the rights of the relevant individuals or legal entities when the customs infringements are decided.