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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| Formatua: | Artikulua |
| Hizkuntza: | Gaztelania |
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2021
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| Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8206980 |
| Baliabidea: | Revista española de derecho constitucional, ISSN 0211-5743, Año nº 41, Nº 123, 2021, pags. 13-42 |
| Etiketak: |
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