Abstract

ZAMBONINO, Marco Albán. The Nomophilactic Function of the Cassation and the application of the Soft Law, in tax matters. Iuris Dictio [online]. 2020, n.26, pp.121-135. ISSN 2528-7834.  https://doi.org/10.18272/iu.v26i26.1871.

This article analyzes the purposes of the cassation appeal. Specifically, it focuses upon the protection of the legal standard, proper application, and correct interpretation. This nomophylactic function, serves against the application of what has been called soft law. These soft laws are not recognised as legal rules within a country's legal system, but they have relevance in the case of tax disputes.

Keywords : Nomifilactic; Cassation Appeal; Tax Disputes; Soft Law.

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