000			01300nab a2200229 c 4500
999			_c149261 _d149261
003			ES-MaIEF
005			20240415182415.0
007			ta
008			240415t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_951373 _aMorawski, Wojciech
245		0	_aIn dubio pro tributario / In dubio mitius as a rule of reasoning in tax law interpretation _helectrónico _c Wojciech Morawski & Radim Bohác
500			_aResumen.
520			_aThe article is devoted to the principle of in dubio pro tributario (the principle of resolving doubts in favour of the taxpayer) as a rule of legal reasoning. The article points out its following two aspects: (1) the evidential aspect whereby it is concerned with resolving uncertainties regarding the proof of facts that are relevant to the determination of the amount of tax and (2) the interpretative aspect whereby it is used to resolve doubts related to the ambiguity of a legal regulation.
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aJURISPRUDENCIA _947570
650		4	_aPRINCIPIOS CONSTITUCIONALES _948127
650		4	_aUNION EUROPEA _971635
700			_960639 _aBohácek, Radim
773	0		_9171451 _oOP 2141/2023/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 6/7, June 2023, p. 506-518
942			_cRE