Principles of tax criminal law in the social democratic state of law.
Principios del derecho penal tributario en el Estado democrático social de derecho.
| 2016 | |
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principio de legalidad tipicidad derecho tributario derecho penal dignidad de la persona justicia fiscal deberes tributarios obligación tributaria principle of legality classification taxation law criminal law human dignity tax fairness taxation duties taxation obligations |
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| Español | |
| Universidad Católica del Uruguay | |
| LIBERI | |
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https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/846
https://hdl.handle.net/10895/4095 |
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| Acceso abierto |
| Sumario: | Abstract. The author works on two paradigms inherent in the taxation object of a SocialDemocratic Rule of Law, to wit: the Principle of taxation’s legal continuity, which means thatthe principles of Criminal Taxation Law have to live in necessary harmony with those ofGeneral Taxation Law and a second complementary paradigm, according to which, evenstressing its peculiarities, Criminal Taxation Law has to be necessarily channelled back toCommon Criminal Law, to its general principles and guarantees. Based on these, the general principles of Taxation Law in the Social Democratic Rule of Law are analyzed first (Chapter II) and then, in a similar way, the principles of Criminal Taxation Law (Chapter III). Finally, some suggestions regarding a possible dogmatic and legislative redefinition are made aimed at the affirmation of a guaranteeing Criminal Taxation Law, adjusted to the needs and restrictions of such Social Democratic Rule of Law. |
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