Constitución Politica y Derecho Tributario

 

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Autor: Romero Pérez, Jorge Enrique
Formato: artículo original
Estado:Versión publicada
Fecha de Publicación:2020
Descrição: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.
País:Portal de Revistas UCR
Recursos:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Idioma:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/40666
Acesso em linha:https://revistas.ucr.ac.cr/index.php/juridicas/article/view/40666