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

The pretrial detention in Honduras, as well as in the rest of Latin America, is applied with discretion and lack of proportionality. The material elements and procedural requirements, crucial for the correct imposition of this precautionary measure, are often overlooked. This is done to prevent further infringement on the rights and guarantees inherent to individuals undergoing criminal proceedings, as well as to reduce the existing overpopulation in national criminal systems and mitigate the dehumanization rooted in Latin American countries. This issue arises from citizen insecurity, advocating for the State to impose harsher sentences on those deprived of liberty and punishing all defendants entering the penal system. The aim is to prevent their escape so that they do not continue committing illicit acts and, in an anticipatory manner, impose the sanction long before proving the guilt or innocence of the defendants.

The Automatic Exchange of Information (AEOI) represents an essential pillar in the global fight against tax evasion and the promotion of fiscal transparency. In this context, Honduras faces significant challenges due to the absence of a robust legal framework that supports the effective implementation of the AEOI. Currently, the country is not legally equipped to adopt the AEOI regulations efficiently, which places it at a disadvantage compared to other Central American nations that have made progress in aligning themselves with the international standards proposed by the OECD. The lack of adequate legislation prevents Honduras from even considering the implementation of the AEOI, leaving the country vulnerable to tax evasion and limiting its capacity for international cooperation in tax matters. Despite some efforts, such as the tax reform project that includes key elements such as the Beneficial Ownership Law, the ratification of the MAAC, the elimination of bank secrecy and the elimination of bearer shares, these are still in the process of discussion and approval in the National Congress contained in the Tax Justice Law. Honduras must intensify its reinforcements to create a legal and technical environment that allows the adoption of the AEOI, which would include the modernization of its technological infrastructure for the safe and effective exchange of tax information. Until these changes are implemented, Honduras will continue to face significant challenges in compliance with international tax regulations, falling behind in the race for transparency and global tax justice.  

The purpose of this investigation is to present the product of an analysis and study in relation to the affiliation contract signed between the employer and the Pension Fund Administrator (AFP), and the fiscal impact caused by the early withdrawal of the fund. The most important challenge that our country has is to expand the coverage of the national pension system to the majority of citizens, given that currently only a small percentage of the country’s economically active population contributes to a social pension fund, therefore Therefore, this requires promoting integrated financial education programs in order to generate the knowledge and interest of the population to participate in a private pension system. Furthermore, it is vitally important to address the affiliation contract, and thus determine the incentives and obligations that arise from said contract, as well as define the correct determination of the employee’s net taxable income, applied by the Company in withholding at source. in accordance with the provisions of article 22 of the Income Tax Law, and thus avoid administrative and criminal liability for the company for not entering the correct values in the withholding of the Income Tax. The objective of this investigation is to make the Company aware of its role in the withholding of Income Tax, when there are early withdrawals of funds, and thus guarantee that there is legal certainty in companies in compliance with their tax obligations.

According to the Constitutional norm, as the foundation of the Rule of Law, arises the protection of the inviolability of the home. To this end, it is essential to understand a definition that aligns with the particularities of constitutional law, in order to comprehend the scope of its limitations. In this regard, the constituent’s mandate establishes that the home may be searched in specific cases, imposing a time limit for its execution and determining that its requirements and formalities will be regulated, which are developed in procedural criminal law. From this, different types of entries into the home are distinguished, which in criminal practice are usually confused. Therefore, it is necessary to define, expose, and understand their differences, the circumstances in which they occur, and their respective procedures. In this context, it must be borne in mind that the limitation of a fundamental right requires a serious and thorough analysis with constitutional and conventional control, complying with certain requirements and conditions. This key role is to be fulfilled by the judicial bodies in order to avoid any kind of abuse or arbitrariness and to contribute to the purpose of the criminal process.

The article examines the complexities of the Sales Tax (ISV) in Honduras, focusing on the definition of goods and services, and highlights the lack of clarity in the legislation, which causes administrative and judicial problems. Through the case of Pricesmart Honduras S.A. de C.V., the classification of memberships is discussed, which are seen as goods or services depending on the legal interpretation. The absence of a clear definition of "service" in Honduran law complicates the application of the ISV, and it is argued that this could be resolved with a legislative update. Comparing with Colombian jurisprudence, it is concluded that memberships have a hybrid nature that includes elements of goods and services, so they should be subject to the ISV.

Due to the lack of academic material on the Honduran local government, this paper analyzes the political and administrative structure of the country, focusing on that figure. Traditionally, the municipality had been the only recognized local entity, but in 2013, the regime of Zones for Employment and Economic Development (ZEDEs) was introduced. The study focuses on these two types of local government, addressing their definition, creation process, and level of autonomy.

This article provides an in-depth analysis of the primary regional human rights protection systems: the European, Inter-American, and African systems, along with their core institutions. It specifically examines the European Court of Human Rights, the Inter-American Commission and Court of Human Rights, and the African Commission and Court on Human and Peoples’ Rights. The article concludes by identifying key similarities and differences among these systems, underscoring their crucial role in advancing the international protection of human rights.

The rise of social media has been a significant factor in establishing a new model of social relationships, where human beings interact through virtual spaces with unique dynamics that differ from conventional forms of the past decades. As a result, these digital spaces have become central to human activities in the 21st century, as people have been able to create content for information, entertainment, conduct commercial transactions, and maintain communication with family and friends. However, the emergence of artificial intelligence systems in social media to control or moderate online content has led to a new form of violation of the right to freedom of expression, particularly when content suppression is carried out through algorithmic decisions. Therefore, the objective of this study is to determine whether the use of artificial intelligence systems to analyze posts and make automated decisions to suppress or restrict them constitutes a violation of the right to freedom of expression.

The objective is to differentiate the protection of rights and protection of legitimate interest in the Honduran Code of Civil Procedure, as well as to characterize summary protection as a means of protecting human rights between individuals. The classical doctrine of human rights revolves around the premise of asymmetry between the State and citizens due to the exercise of power by public officials, a current premise in modern political society characterized by the suspicion of those who suffer power and the fascination of those who exercise it. Already in postmodernity the structure of power changes, in an increasingly free society, at least on the objective plane of oppression, power is increasingly invisible and internal, in this social self-regulation the mechanics of power is diffuse and exercised by the members of society. In view of this, what is the difference between the protection of rights and the protection of the legitimate interest of respect for human rights between individuals and their characteristics? It is based on the premise that the opposability of these against individuals constitutes their adjective characterization and that every adjective right needs a substantive right to protect it, this being the function of summary protection contained in the Honduran Civil Procedure Code. The method of domestic comparative law is used.

This article provides a comprehensive critical analysis of the concept of “civilized nations” in Article 38 of the Statute of the International Court of Justice (ICJ), addressing its deep roots in Eurocentrism and colonialism. It examines how this term, historically used to legitimize the superiority of European powers, has influenced the shaping of international law and the exclusion of non-European peoples. Through a historical and doctrinal approach, the evolution of this concept is analyzed, from its emergence during the colonial era to its persistence in contemporary international legal structures. Additionally, the article explores the implications of this term in the decolonization process and the incorporation of new postcolonial states into the international system, highlighting the urgent need for a critical review of this colonial vestige. Finally, concrete alternatives are proposed for the modernization and replacement of the term “civilized nations,” aimed at building a more inclusive and equitable legal framework that not only reflects the cultural and political plurality of the modern world but also promotes justice and equality in international relations, adapting to the complexities and challenges of the 21st century.