The legal fraud is a confrontation of strategies. On one hand, someone takes advantage of the formalism of legal categories as well as of the exegetic argumentative model that prevail among in the law practice, in order to elude a prohibition by means of avoiding to get into the universe of cases prohibited. On the other hand, those who try to
reject that behavior use a strategy consisting in arguing principles or ends of the law. But in material terms, the motives of the involved parties are the opposite interests, mainly economics. The tax legal fraud, or tax avoidance, occurs when the legal formalism is to defend the interests of the money’s owners, while the Tax Administration confront such use with a strategy that recovers its collecting interest.
