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...
Saved in:
Main Authors: | , |
---|---|
Format: | Article |
Language: | Spanish |
Published: |
2019
|
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 |
Tags: |
Add Tag
No Tags: Be the first to tag this record
|