La elusión tributaria y su sanción en la ley no 20.780. Hacia un concepto de negocio jurídico elusivo

Abstract

This paper reviews the main legal aspects -substantive and procedural- of tax avoidance in the Chilean Tax Cod. The sense of the words that the Legislator uses to define the avoidance and the particularity of the proceeding established to declare it judicially, in our opinion builds new tax legal institutions and it is not just a renvoi to private law concepts. The concept of tax avoidance that the Law No 20.780 introduces creates a new juridical category that we can call "tax avoidance transaction", this is, legal transactions that cannot be valid against the Tax Authority because of the appropriate and fair tax burden that they intend to avoid, reduce or differ.