<?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>2301-0665</journal-id>
<journal-title><![CDATA[Revista de la Facultad de Derecho]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Fac. Der.]]></abbrev-journal-title>
<issn>2301-0665</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Derecho. Universidad de la República.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2301-06652023000201205</article-id>
<article-id pub-id-type="doi">10.22187/rfd2023n56a3</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El valor de las omisiones en materia de responsabilidad: un análisis desde la teoría de la acción. Reflexiones a partir del caso de la responsabilidad tributaria]]></article-title>
<article-title xml:lang="en"><![CDATA[The value of omissions in terms of responsibility: an analysis from the theory of action. Reflections from the case of tax responsibility]]></article-title>
<article-title xml:lang="pt"><![CDATA[O valor das omissões em termos de responsabilidade: uma análise a partir da teoria da ação. Reflexões a partir do caso da responsabilidade tributária]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Delgado Manteiga]]></surname>
<given-names><![CDATA[Serrana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de la República Facultad de Derecho Filosofía y Teoría General del Derecho]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Uruguay</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2023</year>
</pub-date>
<numero>56</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_arttext&amp;pid=S2301-06652023000201205&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_abstract&amp;pid=S2301-06652023000201205&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_pdf&amp;pid=S2301-06652023000201205&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen. El presente artículo aborda el problema de las omisiones y su impacto en el ámbito de la teoría de la responsabilidad. Problematiza en torno a cómo las omisiones desafían al concepto de causalidad y cuándo podemos decir que una persona es moralmente responsable por sus omisiones. A partir de los insumos brindados por la teoría de la acción y la teoría de la responsabilidad moral, se analiza la jurisprudencia tributaria en materia de responsabilidad legal de los representantes y apoderados. Se concluye que la complejidad conceptual que presentan las omisiones ha derivado en que el TCA no las contemple a la hora de atribuir responsabilidad, cuando, en su lugar y en lo pertinente, debería de asignárseles el mismo peso que a las genuinas acciones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract. This article addresses the problem of omissions and its impact in the field of responsibility theory. It problematizes around how omissions challenge the concept of causality and when we can say that a person is morally responsible for their omissions. Based on the inputs provided by the theory of action and the theory of moral responsibility, the tax jurisprudence in matters of legal responsibility of representatives and attorneys in fact is analyzed. It is concluded that the conceptual complexity presented by the omissions has resulted in the TCA not contemplating them when attributing responsibility, when, instead and in what is pertinent, they should be assigned the same weight as a genuine action.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo. Este artigo aborda o problema das omissões e seu impacto no campo da teoria da responsabilidade. Problematiza em torno de como as omissões desafiam o conceito de causalidade e quando podemos dizer que uma pessoa é moralmente responsável por suas omissões. Com base nos aportes fornecidos pela teoria da ação e pela teoria da responsabilidade moral, analisa-se a jurisprudência tributária em matéria de responsabilidade legal de representantes e procuradores. Conclui-se que a complexidade conceptual apresentada pelas omissões tem levado o TCA a não as contemplar na atribuição de responsabilidades, quando, pelo contrário e no que é pertinente, lhes deveria ser atribuído o mesmo peso de uma ação genuína.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[omisiones]]></kwd>
<kwd lng="es"><![CDATA[responsabilidad]]></kwd>
<kwd lng="es"><![CDATA[acción]]></kwd>
<kwd lng="es"><![CDATA[representantes legales y voluntarios.]]></kwd>
<kwd lng="en"><![CDATA[omissions]]></kwd>
<kwd lng="en"><![CDATA[responsibility]]></kwd>
<kwd lng="en"><![CDATA[action]]></kwd>
<kwd lng="en"><![CDATA[legal representative]]></kwd>
<kwd lng="en"><![CDATA[attorneys in fact.]]></kwd>
<kwd lng="pt"><![CDATA[omissões]]></kwd>
<kwd lng="pt"><![CDATA[responsabilidade]]></kwd>
<kwd lng="pt"><![CDATA[ação]]></kwd>
<kwd lng="pt"><![CDATA[representantes]]></kwd>
<kwd lng="pt"><![CDATA[procuradores.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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