Constitución Politica y Derecho Tributario

 

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Bibliographic Details
Author: Romero Pérez, Jorge Enrique
Format: artículo original
Status:Versión publicada
Publication Date:2020
Description: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.
Country:Portal de Revistas UCR
Institution:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Language:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/40666
Online Access:https://revistas.ucr.ac.cr/index.php/juridicas/article/view/40666