Constitución Politica y Derecho Tributario
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Romero Pérez, Jorge Enrique
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Abstract
La Constitución Política establece el marco fundamental del Derecho Tributario, que desde su origen en la Revolución Francesa definió que la materia de los impuestos, está restringida para el ámbito de la ley, emanada del Poder Legislativo, siéndole al Poder Ejecutivo vedado imponer tributos, restringiendo su acción a la vía reglamentaria.
The Political Constitution establishes the fundamental framework for Tax Law that, since its origin dating back to French Revolution, defined that tax matters are restricted to the scope of laws issued by the Legislative Branch, being the Executive Branch banned from assessing taxes, thus restricting its actions to regulatory jurisdiction.
The Political Constitution establishes the fundamental framework for Tax Law that, since its origin dating back to French Revolution, defined that tax matters are restricted to the scope of laws issued by the Legislative Branch, being the Executive Branch banned from assessing taxes, thus restricting its actions to regulatory jurisdiction.
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Constitución Política, Ley, Derecho Tributario, Revolución Francesa, Impuestos, Poder Legislativo, Poder Ejecutivo, Reglamento, Political Constitution, Law, Tax Law, French Revolution, Taxes, Legislative Branch, Executive Branch, Regulations