Resumen

HELGUERA, Omar Tuvi. Difficult cases of dependency relationship according to the dogmatics and the jurisprudence of the contentious administrative court. Rev. Fac. Der. [online]. 2022, n.54, e204.  Epub 01-Dic-2022. ISSN 0797-8316.  https://doi.org/10.22187/rfd2022n54a4.

When analyzing the existence of a dependency relationship for the purposes of taxation for special social security contributions, there are difficult cases, in which a certain lack of correspondence is observed between the legal forms adopted by individuals and the underlying economic reality.

Regarding university professionals, art. 105 of Law 18.083 establishes that there will be no dependency relationship "when the free will of the parties so determines." In our understanding, the social reality indicates that in the vast majority of cases, when the professional is hired by a company that provides professional services, they are not effectively on equal terms to negotiate the status of dependent or not dependent on their activity , so if in the same general conditions for a dependent are met and should be treated from the legal point of view, under penalty of affecting the principle of equality.

From the study of the jurisprudence of the Contentious Administrative Court, it appears that in difficult cases, there is a delicate weighting of the various subordination indices applicable to the case, however, there are some that have a greater relative weight, which will be analyzed in this paper.

Palabras clave : work dependency; university proffesionals; reality principle; legal presumptions; difficult cases.

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