Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

American Legal Realism is alive and well. As a normative (and not only descriptive) theory, it has shaped the legal world we are living in and has influenced current legal practices at a global level. This article looks at the influence Realists"™ ideas (and specifically Charles Edward Clark"™s ones) have had "˜unconsciously"™ over the phenomenon of the privatisation of civil justice and the Alternative Dispute Resolution revolution. It is suggested that many key concepts of Pragmatism and American Legal Realism form part of today"™s repertoire of Alternative Dispute Resolution supporters and that the privatisation of civil justice is to be understood as an "unintended" Realist project, in the sense that it is inspired by, and reflects, a Realist view about law, conflict-resolution and justice without openly recognizing it.

The verification of the mens rea and subjective elements of the type other than the mens rea in the context of a criminal proceeding is too complicated, since the impossibility for the judge to know what the executor of the conduct had in mind at the time of breaking the rule and put at risk the protected legal assets. In this circumstance, this work is aimed at providing the jurisdictional operator and any lover of criminal law, with the factual indicators that will serve to demonstrate that in the specific case the active subject knew that his conduct was risky for the indemnity of legal property.

How should the tax policy address the disruption of new technologies in the era of digital economy? This article seeks to encourage the debate on three fiscal challenges that revolve around the digital revolution. The first point talks about the way in which the digital economy challenges the principle of the source on which states impose taxes. The second analyzes the tax implications of the growing use of cryptocurrencies supported by blockchain technology. Finally, the article questions the path that fiscal policy could take in relation to robots and artificial intelligence. What is next? Taxing robots?

In Hungary, some judges tend to decide cases in a way they think is popular among ordinary people. I call this phenomenon "judicial populism". First, by analysing three cases I argue that the plausible theoretical framework of explanation of populist tendencies in Hungarian adjudication is the American Legal Realism. Then I examine the characteristics and possible explanation of judicial populism and its relation with the political populism.

This article proposes a realistic theory of interpretation whose distinctive feature is the idea that interpretation is an activity related to will and not to knowledge. Its object is statements or facts, not norms in the strict sense. Legal interpretation, as an "authentic interpretation", is tendentially free and constitutive of its validity, although it is also subject to various "legal constraints" that limit the activity of the interpreter.

This paper describes the need to identify beneficial ownership for tax transparency purposes and its legal historical developments within International Law; in addition to the positive impact of the legal concept of beneficial owner as a way to maintain an ethical reference for the community. On the other hand, the beneficial owner, as a figure developed by the FATF in the fight against money laundering and terrorist financing, has been adapted for tax purposes as a normative response to tax evaders and other offenders of the law, who in general try to maintain anonymity to make difficult the activity of tax control by the authority. However, there are several issues that must be resolved in the relationship between the taxpayer and the State; as well as between the investor and the legal representative of the legal entity and of the legal arrangement. Especially an approach to learn about the advantages in its use for the Authority and for the private investor.Hence the enthusiasm of certain international organizations such as the FATF or the OECD to develop a link between the beneficial ownership and the fight against money laundering, as well as against other economic crimes. The figure studied becomes a practical tool to detect people involved in complex corporate schemes for unethical purposes.Thus, the article describes how the beneficial owner has developed over time, what it is useful for, a brief look at international experiences, and the perspective forward. All those mentioned have different positions and doubts regarding the implementation in Ecuador and at the regional level of the standards that surround the beneficial owner, some of them are dealt with in this paper.

This article analyzes the patrimonial declaration, as a tax obligation in Ecuador. Explains its origin, nature, characteristics, sanctions derived from non-complying, and postulates the existing problem in case a person wants to rectify the criteria with which he made his patrimonial declaration before the Internal Revenue Service in previous years, or decides to start complying with its filing that was previously omitted. Finally, it proposes an alternative so that the Ecuadorian tax administration can obtain accurate information from its taxpayers in order to maintain a reliable database for the exchange of information with other legislation.

The Covid-19 pandemic closed the doors of the world and tested the flexibility and adaptability of legal systems in areas especially volatile and sensitive to economic changes such as Labor and Employment Law. The intensity of the crisis revealed that the labor regulatory system in Ecuador is built on the basis of chimerical assumptions disconnected from reality. This article makes a critical study of the capacity of the model to meet the labor challenges during and after the great confinement. Also, the labor measures adopted in the framework of the health emergency that Ecuador adopted are examined. Finally, the major changes to which the labor system should undergo are explored in order to remain in force and achieve its main objective: protecting the worker and promoting productivity.

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.

Self-imposition is both a principle and a right that guarantees that citizens only should pay taxes when their will is registered through complete legislative debates that express approval citizen through legitimate and constitutional laws. Which means, representative democracy and other types. Failure of this legislative procedure violates the right of taxpayers to democratically participate in decision-making about taxes. In the event of violation, fiscal resistance can become a healthy exercise of democracy that set limits on public powers.