Practicability

between Administrative Efficiency and the Simplification of Legal Speech. An Analysis of Discussions of Goods in the Administrative Sphere

Abstract

Like many words and expressions in our language, practicality is a word that has a variety of meanings in law, mainly in tax law. Specifically in this branch of law, over the last few years this institute has gained greater use by the tax authorities, which under the pretext of achieving a rationalization and simplification of the tax system, ends up emptying the content of other procedures, rights and legal interpretations. This study will seek to analyze the effects of practicality on tax law, making use of the analysis of the “real acquirer” thesis that involves the theme of goodwill.