El Impacto de la Jurisprudencia Tributaria del TJUE en los Tribunales Latinoamericanos (o acerca del Nacimiento de un Nuevo “Dialogo Judicial Global” en Materia Tributaria)

Abstract

This article deals with the influence of the jurisprudence of the European Court of Justice in Latin American courts in tax matters. The author points to what he calls “global judicial dialogue”, comparing decisions of the European Court of Justice with those of Latin American courts. ECJ leading cases are mentioned in country judgments like Argentina, Colombia and Peru. He alerts for the risk of distortion in the case of abuse of comparative use of such precedent in the countries mentioned in his research.