Constitución Politica y Derecho Tributario
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| Autore: | |
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| Natura: | artículo original |
| Status: | Versión publicada |
| Data di pubblicazione: | 2020 |
| Descrizione: | 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. |
| Stato: | Portal de Revistas UCR |
| Istituzione: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Lingua: | Español |
| OAI Identifier: | oai:portal.ucr.ac.cr:article/40666 |
| Accesso online: | https://revistas.ucr.ac.cr/index.php/juridicas/article/view/40666 |