El control de convencionalidad en sede administrativa: un mecanismo para la defensa de los contribuyentes
With the sentence 04293-2012-PA/TC, the Constitutional Court revoked the binding precedent that validated the application of a constitutionality control by the administrative jurisdiction. Thus, taxpayers face a situation of defenselessness against the potential application of unconstitutional...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7622482 |
| Source: | THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 145-160 |
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| Summary: |
With the sentence 04293-2012-PA/TC, the
Constitutional Court revoked the binding
precedent that validated the application of a
constitutionality control by the administrative
jurisdiction. Thus, taxpayers face a situation of
defenselessness against the potential application
of unconstitutional tax laws. While there are
alternative ways for taxpayers to defend themselves
against these laws, they are not equally suitable
to protect their interests and lack the promptness
that characterized the constitutionality control
performed by the Public Administration.
In this article, the authors propose the application
of conventionality control by the Public
Administration as an alternative solution that
safeguards the fundamental rights of taxpayers
with an immediacy similar to that allowed by
constitutionality control. |
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