Preventive legal instruments in the field of Customs Law. “Self-review", binding consultation, payment agreements and Value and Linkage Studies

Indetermination in Law is undoubtedly one of its main characteristics, which is present either by the will of the lawmaker as legislative technique or as his or her involuntary action, which has already been accepted by the law as an unavoidable and to a certain extent necessary situation....

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Bibliographische Detailangaben
1. Verfasser: Labandera, Pablo (author)
Format: article
Sprache:Spanisch
Veröffentlicht: 2022
Schlagworte:
Online-Zugang:http://revistas.um.edu.uy/index.php/revistaderecho/article/view/1119
https://hdl.handle.net/20.500.12806/2004
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Beschreibung
Zusammenfassung:Indetermination in Law is undoubtedly one of its main characteristics, which is present either by the will of the lawmaker as legislative technique or as his or her involuntary action, which has already been accepted by the law as an unavoidable and to a certain extent necessary situation. Therefore, there is no area of law that does not contain it or has not been affected by imprecision or indetermination due to the presence of gaps or vague legal concepts, or - even - different legal opinions on the same subject. This article reviews the "legal instruments" that Customs Law has to prevent such undesired circumstances.