<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2393-6193</journal-id>
<journal-title><![CDATA[Revista de Derecho (Universidad Católica Dámaso A. Larrañaga, Facultad de Derecho)]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Derecho]]></abbrev-journal-title>
<issn>2393-6193</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Derecho - Universidad Católica del Uruguay.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2393-61932019000200091</article-id>
<article-id pub-id-type="doi">10.22235/rd.vi20.1873</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Error evidente, culpa y tipicidad en las infracciones aduaneras]]></article-title>
<article-title xml:lang="en"><![CDATA[Evident mistake, guilt and typicality in the customs infractions]]></article-title>
<article-title xml:lang="pt"><![CDATA[Erro óbvio, culpa e tipicidade em violações alfandegárias]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[González Bianchi]]></surname>
<given-names><![CDATA[Pablo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de la República  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Uruguay</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<numero>20</numero>
<fpage>91</fpage>
<lpage>157</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_arttext&amp;pid=S2393-61932019000200091&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_abstract&amp;pid=S2393-61932019000200091&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_pdf&amp;pid=S2393-61932019000200091&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Las infracciones aduaneras son una especie de infracciones administrativas. A ellas son aplicables los principios generales del derecho punitivo. Sin embargo, tales infracciones tienen características distintivas, debido a las funciones especiales de la Administración de Aduanas y a institutos como la declaración en aduana, un error evidente (este último se dictaminó legalmente y con características y consecuencias analizadas a fondo por especialistas y tribunales en Uruguay y en Argentina). La ley aduanera punitiva, así como la ley tributaria, contemplan cierto número de sanciones. Esto se debe a la existencia de una determinación concreta del valor legalmente protegido. En los aspectos no contemplados, el régimen de infracciones aduaneras debe completarse con los conceptos y principios del derecho punitivo en general y del derecho penal, en particular, que han desarrollado los conceptos de culpabilidad, mala conducta intencional y tipicidad muy profundamente. Esto incluso cuando el legislador haya mantenido en el nuevo Código Aduanero Uruguayo rastros de la responsabilidad objetiva para ciertas infracciones. El error como medio de exclusión de culpabilidad, presenta particularidades teniendo en cuenta la existencia del concepto de error evidente en el Derecho aduanero. En este trabajo se procura desarrollar los conceptos mencionados y examinar ciertas infracciones aduaneras previstas en la ley local.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: Customs infractions are a species of administrative infractions. To those infractions the general principles of punitive law are applicable. However, such infractions have distinctive features, due to the special functions of the Customs Authority and to institutes such as customs declaration, evident mistake (the latter legally ruled and with characteristics and consequences thoroughly analyzed by specialized scholars and courts in Uruguay and in Argentina). Punitive customs law, as well as tax law, has a certain number of penalties. This is due to the existence of a concrete determination of the legally protected value. In the non-regulated aspects, the customs infractions regime must be completed with the concepts and principles of the punitive law in general and the criminal law in which the concepts of guilt or willfully misconduct and typicality have been developed very deeply. This is even when the legislator has maintained in the new Uruguayan Customs Code traces of the objective responsibility in certain infractions. The error as a mean of exclusion of guilt, has certain particularities considering the existence of the concept of evident error in customs law. Here we intend to develop the mentioned concepts and examine certain customs infractions ruled in the local law.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo: As violações aduaneiras são uma espécie de violações administrativas. Os princípios gerais da lei punitiva aplicam-se a eles. No entanto, tais infracções têm características distintivas, devido às funções especiais da administração aduaneira e institutos como a declaração aduaneira, um erro óbvio (este último foi governado legalmente e com características e analisados em profundidade por especialistas e tribunais no Uruguai e na Argentina). O direito aduaneiro punitivo, bem como a legislação tributária, prevê uma série de sanções. Isto é devido à existência de uma determinação específica do valor legalmente protegido. Nos aspectos não abrangidos, o sistema de infracções aduaneiras deve ser complementado pelos conceitos e princípios da lei punitiva em geral e penal, em particular, que desenvolveram os conceitos de culpa, má conduta intencional e letra típica muito profundamente. Isto é mesmo que o legislador tenha mantido traços de responsabilidade objetiva por certas infrações no novo código aduaneiro uruguaio. O erro como meio de exclusão da culpa apresenta particularidades em vista da existência do conceito de erro evidente no direito aduaneiro. Este trabalho procura desenvolver os conceitos acima e examinar certas violações aduaneiras previstas na legislação local.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[error evidente]]></kwd>
<kwd lng="es"><![CDATA[Código Aduanero]]></kwd>
<kwd lng="es"><![CDATA[declaración de aduanas]]></kwd>
<kwd lng="es"><![CDATA[valor legalmente protegido]]></kwd>
<kwd lng="es"><![CDATA[hechos y error de la ley]]></kwd>
<kwd lng="es"><![CDATA[fraude de valor]]></kwd>
<kwd lng="es"><![CDATA[falsificación.]]></kwd>
<kwd lng="en"><![CDATA[evident mistake]]></kwd>
<kwd lng="en"><![CDATA[customs code]]></kwd>
<kwd lng="en"><![CDATA[customs declaration]]></kwd>
<kwd lng="en"><![CDATA[legally protected value]]></kwd>
<kwd lng="en"><![CDATA[facts and law mistake]]></kwd>
<kwd lng="en"><![CDATA[value fraud]]></kwd>
<kwd lng="en"><![CDATA[counterfeit.]]></kwd>
<kwd lng="pt"><![CDATA[erro óbvio]]></kwd>
<kwd lng="pt"><![CDATA[Código aduaneiro]]></kwd>
<kwd lng="pt"><![CDATA[declaração aduaneira]]></kwd>
<kwd lng="pt"><![CDATA[valor legalmente protegido]]></kwd>
<kwd lng="pt"><![CDATA[factos e erro da lei]]></kwd>
<kwd lng="pt"><![CDATA[fraude de valor]]></kwd>
<kwd lng="pt"><![CDATA[falsificação.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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