EL FRAUDE A LA LEY FISCAL EN EL DERECHO TRIBUTARIO URUGUAYO

Abstract

Fraud against tax laws is addressed, mainly as a possibility to achieve, by means of the taxable event, certain acts and transactions that, without being set forth under such tax laws, have the same material foundation as provided for therein. The concept of fraud against the law within the scope of private law as well as structural elements thereof are examined, in addition to its differences in comparison to other concepts that also include fraud, such as fraudulent conveyance and disregard. The evolution of the handling of acts and transactions in our tax law is studied, as well as the differences with the mechanisms to control fraudulent acts, such as economic interpretation and teleological interpretation, which extend, by analogy, the taxable event , and generic anti-avoidance regulations, which redirect such act or transaction to a taxed form. The admissibility of a concept of tax law fraud is assessed, which, based on a conclusive interpretation, proposes a concept of wrongfulness based on the violation of tax law principles. Finally, the use of substantive tax law towards acts or transactions compliant with the law’s wording, but not its meaning, that seek to avoid any taxable event is reviewed.