Resumen

NAVARRO-SCHIAPPACASSE, María-Pilar  y  TOLEDO-ZUNIGA, Patricia. General Anti-Avoidance Rule Function within the Tax Law Interpretation System. Díkaion [online]. 2023, vol.32, n.1, e32111.  Epub 20-Feb-2023. ISSN 0120-8942.  https://doi.org/10.5294/dika.2023.32.1.11.

This paper aims to specify the General Anti-Avoidance Rule (GAAR) function within the tax law interpretation system as a legal tool against tax avoidance. On the one hand, the idea is to enlighten its correct application and, on the other, to review its impact on the rule of law principle. For this purpose, the Spanish, Peruvian, and Chilean GAAR are analysed from a dogmatic perspective. Using the tools of the general theory of law, it is argued that applying a GAAR necessarily involves the activities of legal interpretation, argumentation, and requalification and may be compatible with the rule of law.

Palabras clave : Tax avoidance; general anti-avoidance rule; artificiality; rule of law; legal interpretation; legal requalification.