Lucky Luke y el juezlo que podemos (y no) aprender del ADR tributario en Estados Unidos

Abstract

Anglo-Saxon law, and within it the North American legal system, as a paradigm of ADR, offers us multiple figures for the resolution and prevention of conflicts in any legal sphere, also in the tax field. In fact, mediation and even arbitration in tax matters are strongly rooted in a system that institutionalizes various instruments of this nature, both at the administrative and judicial levels. The present work analyzes these mechanisms that, although institutionalized, give the parties a certain freedom so that they can accommodate them to their specific circumstances, saving distances, just as the legendary Roy Bean did in his day, so comically portrayed in one of the early collaborations between Goscinny and Morris, "Lucky Luke and the Judge".