La reserva de ley como principio fundamental del derecho tributario
This article is a reflection derived from the principle of reservation of law. The aim is to verify that reserve law is a fundamental principle of tax law. This work is organized as follows: I. the Principle of Reserve Law as a Manifestation of the Principle of Legality in Constitutional Law. II. Th...
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Format: | Article |
Language: | Spanish |
Published: |
2013
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5572669 |
Source: | DIXI, ISSN 0124-7255, Nº. 18, 2013, pags. 51-61 |
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Summary: |
This article is a reflection derived from the principle of reservation of law. The aim is to verify
that reserve law is a fundamental principle of tax law. This work is organized as follows: I.
the Principle of Reserve Law as a Manifestation of the Principle of Legality in Constitutional
Law. II. The Various Functions of the Principle of Reserve Law in Tax Matters. III. Material
Scope of Application: A. Benefits Covered by the Reserve Act: Patrimonial Benefits of a
Public Character. B. Essential Tax Elements Included in the Law C Book. The Book of Law
Contained in the Tax Code. IV. The Scope of the Book of Law: A. Its Value as a Reserve Relative.
B. Formal Scope: Admissibility of Decree Law C. Territorial Scope of Application. V.
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