Este artículo es un intento de sistematización de las sentencias emitidas por la Corte Interamericana de Derechos Humanos sobre el debido proceso, al mismo tiempo que busca aclarar, a este respecto, algunos de los más importantes criterios asumidos por este ente supranacional del Sistema Interamericano de Protección de los Derechos Humanos, los mismos que deberán ser observados por los tribunales nacionales.Palabras clave: derechos humanos, debido proceso, Corte Interamericana de Derechos Humanos.
Tax matters in the Case Law of the Inter-American Court of Human RightsQuestões tributárias na jurisprudência do Tribunal Interamericano de Direitos HumanosThis paper aims to show how the decisions of the Inter-American Court of Human Rights have dealt with taxation issues for various purposes and in different circumstances. The Inter-American Democratic Charter does not refer directly to taxpayer rights and mentions tax matters only in procedural terms. Nevertheless, the experience of the European Court of Human Rights proves that it is possible for a court like the Inter-American Court to study these cases more broadly by claiming other tax-related rights. Notwithstanding the foregoing, the Court's decisions have tax consequences, and it has generally expressed opinions on tax matters. For the authors, these issues should be addressed by the legal doctrine in a way that has not yet been explored.Para citar este artículo / To reference this article / Para citar este artigoPatricio Masbernat y Gloria Ramos-Fuentes, "Asuntos tributarios en la jurisprudencia de la Corte Interamericana de Derechos Humanos", en Dikaion, 28, 2 (2019), 404-439. DOI: https://doi.org/10.5294/dika.2019.28.2.8Recibido: 04/08/2018Aceptado: 09/07/2019Publicado: 24/10/2019 ; Tax matters in the Case Law of the Inter-American Court of Human RightsQuestões tributárias na jurisprudência do Tribunal Interamericano de Direitos HumanosEl objetivo del presente trabajo es mostrar cómo la jurisprudencia de la Corte Interamericana de Derechos Humanos ha tratado temas sobre tributación con diversos propósitos y en distintas circunstancias. La Carta Interamericana de Derechos Humanos no aborda de modo directo los derechos del contribuyente, y solo efectúa una mención específica a asuntos fiscales en materia procesal. Pese a ello, la experiencia del Tribunal Europeo de Derechos Humanos da cuenta de la posibilidad de que un tribunal como la Corte Interamericana de Derechos Humanos pueda abordar de modo más amplio esta clase de asuntos a través del reclamo por otros derechos que incidan en asuntos tributarios. No obstante lo anterior, existen consecuencias tributarias de las decisiones de la Corte y, generalmente, se ha pronunciado en relación con dichas cuestiones. A juicio de los autores, esta clase de asuntos deberían ser abordados por la doctrina de un modo más habitual a fin de lograr un mayor desarrollo dogmático al servicio de la solución de esta clase de problemas.Para citar este artículo / To reference this article / Para citar este artigoPatricio Masbernat y Gloria Ramos-Fuentes, "Asuntos tributarios en la jurisprudencia de la Corte Interamericana de Derechos Humanos", en Dikaion, 28, 2 (2019), 404-439. DOI: https://doi.org/10.5294/dika.2019.28.2.8Recibido: 04/08/2018Aceptado: 09/07/2019Publicado: 24/10/2019 ; Tax matters in the Case Law of the Inter-American Court of Human RightsQuestões tributárias na jurisprudência do Tribunal Interamericano de Direitos HumanosO principal objetivo deste artigo é mostrar como as decisões da Corte Interamericana de Direitos Humanos trataram de questões tributárias com objetivos diferentes e em diferentes circunstâncias. A Carta Interamericana de Direitos Humanos não se refere diretamente aos direitos do contribuinte, e apenas faz menção específica a questões tributárias em matéria processual. No entanto, a experiência do Tribunal Europeu dos Direitos Humanos mostra a possibilidade de que o Tribunal (ou a Corte Interamericana) poderia estudar esse tipo de caso de forma mais ampla, através da reivindicação de outros direitos que afetam os casos dos contribuintes. Não obstante o acima exposto, existem consequências tributárias das decisões da Corte Interamericana e, em geral, em relação a essas questões, emitiu pareceres sobre questões tributárias. Para os autores, este tipo de questões deve ser tratado pela doutrina legal de uma maneira que ainda não foi realizada.Para citar este artículo / To reference this article / Para citar este artigoPatricio Masbernat y Gloria Ramos-Fuentes, "Asuntos tributarios en la jurisprudencia de la Corte Interamericana de Derechos Humanos", en Dikaion, 28, 2 (2019), 404-439. DOI: https://doi.org/10.5294/dika.2019.28.2.8Recibido: 04/08/2018Aceptado: 09/07/2019Publicado: 24/10/2019
El artículo tiene como finalidad advertir los avances en la jurisprudencia de la Corte Interamericana de Derechos Humanos respecto de las personas mayores como grupo especialmente vulnerable y propenso a la discriminación. Se parte de las acciones que se adoptaron en los ámbitos universal y regional de derechos humanos para ir reconociendo derechos específicos a este grupo, destacando los aportes particulares del Sistema Interamericano de Protección de Derechos Humanos. El análisis jurisprudencial comienza con la etapa en que tangencialmente se hacía referencia a este grupo, para después analizar la etapa actual en la que la edad se incorpora vía interpretativa como categoría de especial protección en el artículo 1.1. de la Convención Americana sobre Derechos Humanos, advirtiendo la manera en que confluye en forma interseccional con otras categorías protegidas por el propio Pacto de San José. De manera particular se destaca el enfoque diferenciado que ha adoptado de manera reciente la Corte Interamericana. Se desarrolla con mayor rigurosidad el contenido y alcances de los derechos de las personas mayores, y se acentúan los particulares impactos que tienen las violaciones de derechos humanos relacionadas con la salud, el acceso a la justicia, la seguridad económica y el medio ambiente.
El artículo analiza la presencia del argumento antropocéntrico y ecocéntrico en la jurisprudencia de la Corte Interamericana de Derechos Humanos relacionada con temas ambientales. A tal efecto, en un primer momento, presenta el contenido de estas dos aproximaciones dando cuenta de sus aportes y limitaciones. Con este marco teórico, en un segundo momento, identifica cuatro etapas de la jurisprudencia de la Corte, las cuales muestran el tránsito paulatino del antropocentrismo al ecocentrismo dentro de sus reflexiones sobre los derechos humanos. Finalmente, los resultados del análisis ofrecen luces sobre el posible desarrollo del derecho al ambiente sano como derecho autónomo en el Sistema Interamericano de Derechos Humanos.
In a democratic society must be guaranteed freedom of expression and thought, requirement that entails, on the part of the public bodies, the maximum commitment to advance the institutional reforms necessary for the full enjoyment of this right. The pronouncements issued by the Court, are a clear example of the accompaniment that performed the inter-American system to the victims and their families in the events in which the internal justice in a country has not been repaired or punished the material and Intellectuals of the violation of the freedom of expres-sion. They have met 30 years of the creation of the Inter-American Court and during this period through the decisions of fund and the provisional measures adopted for the purpose of avoid irreparable damage to the people, this international tribunal has done a valuable contribution to the consolidation and strengthening of the democratic systems in the region.
In a democratic society must be guaranteed freedom of expression and thought, requirement that entails, on the part of the public bodies, the maximum commitment to advance the institutional reforms necessary for the full enjoyment of this right. The pronouncements issued by the Court, are a clear example of the accompaniment that performed the inter-American system to the victims and their families in the events in which the internal justice in a country has not been repaired or punished the material and Intellectuals of the violation of the freedom of expres-sion. They have met 30 years of the creation of the Inter-American Court and during this period through the decisions of fund and the provisional measures adopted for the purpose of avoid irreparable damage to the people, this international tribunal has done a valuable contribution to the consolidation and strengthening of the democratic systems in the region.
In a democratic society must be guaranteed freedom of expression and thought, requirement that entails, on the part of the public bodies, the maximum commitment to advance the institutional reforms necessary for the full enjoyment of this right. The pronouncements issued by the Court, are a clear example of the accompaniment that performed the inter-American system to the victims and their families in the events in which the internal justice in a country has not been repaired or punished the material and Intellectuals of the violation of the freedom of expres-sion. They have met 30 years of the creation of the Inter-American Court and during this period through the decisions of fund and the provisional measures adopted for the purpose of avoid irreparable damage to the people, this international tribunal has done a valuable contribution to the consolidation and strengthening of the democratic systems in the region.
In a democratic society must be guaranteed freedom of expression and thought, requirement that entails, on the part of the public bodies, the maximum commitment to advance the institutional reforms necessary for the full enjoyment of this right. The pronouncements issued by the Court, are a clear example of the accompaniment that performed the inter-American system to the victims and their families in the events in which the internal justice in a country has not been repaired or punished the material and Intellectuals of the violation of the freedom of expres-sion. They have met 30 years of the creation of the Inter-American Court and during this period through the decisions of fund and the provisional measures adopted for the purpose of avoid irreparable damage to the people, this international tribunal has done a valuable contribution to the consolidation and strengthening of the democratic systems in the region.
El pasado mes de junio de 2008 se llevó a cabo una polémica reforma constitucional a diversos artículos, destacando, no por su progreso jurídico, por todo lo contrario, aspectos que reducen el ejercicio de las libertades fundamentales. Debo precisar que no toda la reforma en comento es negativa, pero en este espacio dedicaré algunas reflexiones al ámbito de aquella que me preocupa y que someto a consideración del lector; el arraigo y los registros domiciliarios sin orden judicial merecen especial tratamiento[1], mismos que ya habían sido tratados por el Pleno y la Primera Sala, respectivamente, de la Suprema Corte mexicana, declarando la inconstitucionalidad, en su momento, del primero, y la constitucionalidad del segundo, aún en contravención de la carta fundamental; ello me obliga a exponer desde el ángulo de la jurisprudencia de la Corte Interamericana de Derechos Humanos y del derecho comparado algunos aspectos del debido proceso y de las garantías constitucionales (amparo y hábeas corpus), instituciones que han sufrido severas envestidas, ya sean legislativas o jurisprudenciales por parte de los órganos constitucionales nacionales, que progresivamente van incorporando como política criminal el Derecho penal del enemigo, cuya práctica judicial puso en marcha la Corte Suprema norteamericana, discriminando quién es titular de la garantía de hábeas corpus . Debemos estar atentos en la vigencias de nuestras libertades[2] aún en las situaciones más extremas de nuestros tiempos.[1] Aún cuando éste no logró introducirse en la reforma constitucional sí lo hizo en la constitución paralela de la Suprema Corte de México.[2] Cole, David y Dempsey, James X., Terrorism and the Constitution. Sacrificing civil liberties in name of national security, USA, The New Press New York, 2002, pp. 91 y ss.
Through a study of the jurisprudence of the region over the last twenty years, it becomes possible to see that the CIDH has constructed an entire theory about the applicability of fundamental rights in relations between individuals in Latin America. Through this theory it has addressed the most important social problems in contemporary Latin American history, thus contributing to the transition to democracy for many countries in the region. The study will analyze the stages that the jurisprudence of the CIDH has passed through and which have led to the current criteria that this organization uses. The first stage consists of a series of rulings whose common denominator is the analysis of the obligation of respect and vigilance for fundamental rights by the states listed in article 1.1 of the American Convention on Human Rights. This principle, which is ever-present in its jurisprudence, brings the Inter-American Court to approaches that are similar to those proposed by the United States doctrine of state action, as it makes use of a good number of rulings made by the Supreme Court of the United States between 1960 and 1980. In the second stage, the importance originally placed on determining the characteristics of the agent who committed the violation of fundamental rights is replaced by a series of approaches in which the nature of the actual violation itself becomes the focus. In this phase, the Inter-American Court establishes the idea that the fundamental rights listed in the Convention are erga omnes obligations that are imposed not only in relation to the power of the State but also with respect to the actions of third-party individuals. Finally, the third stage in the evolution of the court's jurisprudence is represented by the most pertinent case in this matter: Opinión Consultiva 18/03, requested by the United Mexican States regarding the legal status of immigrants. This resolution, which has established a trend up until today, definitively establishes the direct effectiveness of the fundamental rights in relations between individuals.
This paper aims to understand the interrelationships between the international environmental protection and the human rights protection systems, as well asthe contributions of the jurisprudence of the Inter-American Court of Human Rights to the strengthening of the civil and political rights protection in cases involving environmental issues. ; Este trabajo tiene como objetivo comprender las interrelaciones entre laprotección internacional del medio ambiente y los sistemas regionales de protección delos derechos humanos, así como las aportaciones de la jurisprudencia de la Corte Interamericana de Derechos Humanos para fortalecer la protección de los derechos civiles ypolíticos en los casos relativos a cuestiones ambientales.
