La constitucionalización del Derecho Tributario. Las potestades y deberes del fisco ante el principio de aplicación integral del ordenamiento jurídico.
Abstract. The changes that the Constitutional Law and the International Law of Human Rights have reached in recent times have had such importance that the Tax Law has not been oblivious to such modifications. The inspection activity, audit and tax collection, like all state activity, should be frame...
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| Format: | Article |
| Language: | Spanish |
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2014
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6119831 |
| Source: | Revista de Derecho: Publicación de la Facultad de Derecho de la Universidad Católica de Uruguay, ISSN 1510-3714, Nº. 9, 2014 (Ejemplar dedicado a: Revista de Derecho), pags. 133-160 |
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