Nomophilactic Function of the Cassation and the Application of the Soft Law, in tax matters

Authors

  • Marco Albán Zambonino Instituto Ecuatoriano de Derecho Tributario (IEDT)

DOI:

https://doi.org/10.18272/iu.v26i26.1871

Abstract

This article analyzes the purposes of the cassation appeal. Specifically, it focuses upon the protection of the legal standard, proper application, and correct interpretation. This nomophylactic function, serves against the application of what has been called soft law. These soft laws are not recognized as legal rules within a country"™s legal system, but they have relevance in the case of tax disputes.

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Published

2020-12-01

How to Cite

Albán Zambonino, M. (2020). Nomophilactic Function of the Cassation and the Application of the Soft Law, in tax matters. Iuris Dictio, 26(26), 15. https://doi.org/10.18272/iu.v26i26.1871

Issue

No. 26 (2020)

Section

Dossier

License

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