“EL DERECHO A LA PRUEBA Y A LA MOTIVACIÓN EN LA ORALIDAD, A PARTIR DEL OBJETO DE LA CONTROVERSIA Y PARA ASUNTOS TRIBUTARIOS”

Abstract

This work aims to provide guidance on guidelines to address the object of the controversy determination and the points under debate determination, keeping in mind the unrestricted respect for the constitutional right to the proof and the judgment motivation, for which, in the current context of oral hearings that was put into effect by the General Organic Code of Processes (COGEP), due to tax issues and other matters; and, for this, in the context of our constitutional and legal framework, the pronouncements in both doctrine and jurisprudence, especially Uruguayan, Peruvian and Spanish, are analyzed in order to highlight the issues about the object of controversy, as well as the right to proof and motivation, all of which leads to propose two points in the COGEP to reform and share some suggestions to the academy and legal scholars.