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 |
| Published: |
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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| Summary: |
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 framed within the principle of full implementation of the legal system, corresponding to analyze, on this time, the influence that constitutional rules have on fiscal matters, and particularly, the practical implications of the application that these conceptions have onto the Tax Law. This paper therefore proposes to study a current issue that will allow the lector to question some aspects of tax work and certain commonly used concepts, trying to apply the rules in regard to the entire legal system, analyzing it with cohesion, and not just using a segment thereof. |
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