La norma general anti elusión. Cristián Boetsch Gillet

La norma general anti elusión

ﬁnal del artículo 100 bis del CT (relativo a la multa aplicable a quien haya diseñado o planiﬁcado actos o contratos abusivos o simulados), con el inciso 6° del artículo 160 bis que regla el procedimiento para su aplicación; y además se precisa que la prescripción de esta multa se suspende desde que se solicita su aplicación, hasta la fecha en que se encuentre ﬁrme o ejecutoriada la sentencia que declara el abuso o simulación; y (iii) se interpreta y precisa la normativa transitoria aplicable a la materia, a ﬁn de despejar ciertas dudas que habían surgido al respecto.

Конец ознакомительного фрагмента.

Текст предоставлен ООО «ЛитРес».

Прочитайте эту книгу целиком, купив полную легальную версию на ЛитРес.

Безопасно оплатить книгу можно банковской картой Visa, MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.

/9j/4QmFRXhpZgAATU0AKgAAAAgABwESAAMAAAABAAEAAAEaAAUAAAABAAAAYgEbAAUAAAABAAAA agEoAAMAAAABAAIAAAExAAIAAAAhAAAAcgEyAAIAAAAUAAAAk4dpAAQAAAABAAAAqAAAANQALcbA AAAnEAAtxsAAACcQQWRvYmUgUGhvdG9zaG9wIDIxLjIgKE1hY2ludG9zaCkAMjAyMDowNzoxMCAx ODoxMzozNQAAAAOgAQADAAAAAf//AACgAgAEAAAAAQAAC7igAwAEAAAAAQAAEMwAAAAAAAAABgED AAMAAAABAAYAAAEaAAUAAAABAAABIgEbAAUAAAABAAABKgEoAAMAAAABAAIAAAIBAAQAAAABAAAB MgICAAQAAAABAAAISwAAAAAAAABIAAAAAQAAAEgAAAAB/9j/7QAMQWRvYmVfQ00AAf/uAA5BZG9i ZQBkgAAAAAH/2wCEAAwICAgJCAwJCQwRCwoLERUPDAwPFRgTExUTExgRDAwMDAwMEQwMDAwMDAwM DAwMDAwMDAwMDAwMDAwMDAwMDAwBDQsLDQ4NEA4OEBQODg4UFA4ODg4UEQwMDAwMEREMDAwMDAwR DAwMDAwMDAwMDAwMDAwMDAwMDAwMDAwMDAwMDP/AABEIAKAAcAMBIgACEQEDEQH/3QAEAAf/xAE/ AAABBQEBAQEBAQAAAAAAAAADAAECBAUGBwgJCgsBAAEFAQEBAQEBAAAAAAAAAAEAAgMEBQYHCAkK CxAAAQQBAwIEAgUHBggFAwwzAQACEQMEIRIxBUFRYRMicYEyBhSRobFCIyQVUsFiMzRygtFDByWS U/Dh8WNzNRaisoMmRJNUZEXCo3Q2F9JV4mXys4TD03Xj80YnlKSFtJXE1OT0pbXF1eX1VmZ2hpam tsbW5vY3R1dnd4eXp7fH1+f3EQACAgECBAQDBAUGBwcGBTUBAAIRAyExEgRBUWFxIhMFMoGRFKGx QiPBUtHwMyRi4XKCkkNTFWNzNPElBhaisoMHJjXC0kSTVKMXZEVVNnRl4vKzhMPTdePzRpSkhbSV xNTk9KW1xdXl9VZmdoaWprbG1ub2JzdHV2d3h5ent8f/2gAMAwEAAhEDEQA/APOkkklpNRSSSSSl JJJJKUkkkkpSSSSSlJJJJKUkkkkp/9DzpJJJaTUUkkkkpSSSSSlJJJJKUkkkkpSSSSSlJJJJKf/R 86SSSWk1FEgcmE25viF1X1B6fjdS6l9iyWg132sa5wawvAbRnX7WPtZZs3WU179i9I/8br6v+Nv3 Vf8AvOoJ5+GRjw3XiyRx2Lt8N3N8Qlub4he5f+N19X/G37qv/edL/wAbr6v+Nv3Vf+86b95H7v4p 9ovhu5viEtzfEL3L/wAbr6v+Nv3Vf+86X/jdfV/xt+6r/wB50vvI/d/FXtF8N3N8Qlub4he5f+N1 9X/G37qv/edL/wAbr6v+Nv3Vf+86X3kfu/ir2i+G7m+IS3N8Qvcv/G6+r/jb91X/ALzpf+N19X/G 37qv/SCX3kfu/ir2i+HSDwktb6z010dWfVW0NbWHViGtaSK7sihjn+k2tjrPTqZvfs96yVPCXFES 7schRp//0vOkkb7Lb4t+8/3JfZbfFv3n+5afDLs0uOPd6z/Ff/4oKf8Ajx/7a9RXsTzaHuDZgtAY YEBxLpP/AFK8h/xZUvr6/QXEH9MOP/C3UF7IqHMA+7Lpt/0W1iIMQRqgLsnYwtHvAO9ukOI0jd+b u+lWoOOVtMbt4nsNRt9n8nf6n+vpot7LXtArO0gzMkajVrdPzXO+mhmi07xuBa4PgEnRzj7Yd+5/ 57UBB8WQfRZxzIIaNdrhrGjvca3D6O5um3/WxT3ZE2Q3lpNU9iPbtd/W+kkabNlrWkDewNZqdDBC Y1WbpER7CBP7v0hwlr4q+xdrrS5ujgzdrMSfaP8AN96g05W0B0mNkuAGoM79zR9F/wC//wBBS9C2 RBH5s6+Dw/2n+ru/r+xMMe2Ggu2uAAc5pMlw/wAJ/wCYpa+KdFi7LG8AEuJJZMRAc7T+2zYxGqLz u3z9IxI7fmp6mvbWA+N2pMTEkzpKmnAeJQS/P31t/wCW7v61v/tzlrGW99aqHv6zcQR9K3n/AMMZ Sx/stvi37z/ctHDGXtx06NPJOPEdX//T4pJJJbTkvWf4uP8Al6j/AI4f+22evXl4/wD4vLK6+uUv scGMFwlziAB+rZ/cr1j9oYH/AHJq/wA9v/klmc1/PS+n/RdDlv5seaZz9pjaT5gKPqmJ2O+5D/aG B/3Jq/z2/wDklD7X07du+1Vzz/ONj8qr6s1hObCCRsdp3+cJ/UMD2O1Mcee1VvtPTv8AuXX/ANuN /vTjL6cDP2qv/txvl5+SWqrCf1T3rd9yXqOj6BnwVcZPThxlV/8Abrf707czp7TIyqz8bG/3paqs Nlrt06ER4qSr/tDA/wC5NX+e3/ySX7QwP+5NX+e3+9FVviX1l/5Xu/r2/wDtxkrKWp9ZCHdWtc0h zS60ggyCPtGTwQsta2H+bj5OZk+c/R//1OKSSSW05KWnJyKGubTYWNsgvaIIJbOzc10t9m5yl9uz P9Kf81v/AJBASTTCBNmIJ8Qu4iOqf7dmf6U/5rf/ACCX27M/0p/zW/8AkEBJD24fuR/xQril3Kf7 dmf6U/5rf/IJfbsz/Sn/ADW/+QQEkvbh+5H/ABQril3Kf7dmf6U/5rf/ACCX27M/0p/zW/8AkEBJ L24fuR/xQril3Kf7dmf6U/5rf/IJfbsz/Sn/ADW/+QQEkvbh+5H/ABQril3KS6+694fc82OADQXd mt+iwfyWoaSScAAKGiCb3f/V4pJJJbTkqSSSSUpTbaQ3bta4RAkTyd0/1lBJKlJG3FrmuDGS0hwM eBlI2yZLGd+GxyhpIUFJPW0I2Mg+XkGzz5KLnboG0NjwEKKSVBSkkkkVKSSSSU//1uKSSSW05Kkk kklKSSSSUpJJJJSkkkklKSSSSUpJJJJT/9fikkkltOSpJJJJSkkkklKU3UXtpbe6t7abDDLS0hjj 4MsjY5QW7lMu/W8k3us+0V3tupJDmhlf8yW8t9Ot4q2/zVlL/wCa+go8mTgMRp6l8IiV3enZwkkk lIsUkkkkpSSSSSn/0OKSSSW05KkkkklKSSSSUyY1rnAOcGD94gkD/MDnLXv6lgWV2hley25hr9Te 8wHAMl7fSa2xrGt+gsZJMnjjMgm/TtRpdGRG1fZa55TJJJ61SSSSSlJJJJKf/9n/7RH+UGhvdG9z aG9wIDMuMAA4QklNBAQAAAAAADMcAgAAAgAAHAIFACdMYSBub3JtYSBnZW5lcmFsIGFudGkgZWx1 c2lvzIFuICh0YXBhcykAOEJJTQQlAAAAAAAQ9Mk4mLoZRGe4Dnpsmgm00jhCSU0EOgAAAAAA7wAA ABAAAAABAAAAAAALcHJpbnRPdXRwdXQAAAAFAAAAAFBzdFNib29sAQAAAABJbnRlZW51bQAAAABJ bnRlAAAAAEltZyAAAAAPcHJpbnRTaXh0ZWVuQml0Ym9vbAAAAAALcHJpbnRlck5hbWVURVhUAAAA AQAAAAAAD3ByaW50UHJvb2ZTZXR1cE9iamMAAAARAEEAagB1AHMAdABlACAAZABlACAAcAByAHUA ZQBiAGEAAAAAAApwcm9vZlNldHVwAAAAAQAAAABCbHRuZW51bQAAAAxidWlsdGluUHJvb2YAAAAJ cHJvb2ZDTVlLADhCSU0EOwAAAAACLQAAABAAAAABAAAAAAAScHJpbnRPdXRwdXRPcHRpb25zAAAA FwAAAABDcHRuYm9vbAAAAAAAQ2xicmJvb2wAAAAAAFJnc01ib29sAAAAAABDcm5DYm9vbAAAAAAA Q250Q2Jvb2wAAAAAA

Скачать книгу