La controvertida utilización del decreto ley en materia tributaria

The author analyses the evolution of constitutional jurisprudence, which has been narrowing the scope of the Decree-Law in tax matters, and outlining a double filter of formal and material control. In particular, it focuses the constitutional requirement that enables the exceptional use of the Decre...

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Bibliographic Details
Main Author: Juan Casadevall, Jorge de
Format: Article
Language:Spanish
Published: 2021
Subjects:
Decreto ley
test de urgencia
materias excluidas
impuesto sobre el patrimonio
impuesto sobre sociedades
impuesto sobre actos jurídicos documentados
derecho fundamental a la participación política
Decree-law
Urgency test
Excluded subjects
Wealth Tax
Corporate tax
Tax on Documented Legal Acts
Fundamental right to political participation
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8206980
Source:Revista española de derecho constitucional, ISSN 0211-5743, Año nº 41, Nº 123, 2021, pags. 13-42
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La controvertida utilización del decreto ley en materia tributaria
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