The constitutionalization of the Tax law. The powers and duties of the Treasury before the beginning of the full implementation of the legal system.
La constitucionalización del Derecho Tributario. Las potestades y deberes del fisco ante el principio de aplicación integral del ordenamiento jurídico.
| 2016 | |
|
constitutional law tax law humans rights derecho constitucional derecho tributario derechos humanos |
|
| Español | |
| Universidad Católica del Uruguay | |
| LIBERI | |
|
https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/753
https://hdl.handle.net/10895/4039 |
|
| Acceso abierto |
| _version_ | 1815178718360895488 |
|---|---|
| author | Garat, María Paula |
| author_facet | Garat, María Paula |
| author_role | author |
| collection | LIBERI |
| dc.creator.none.fl_str_mv | Garat, María Paula |
| dc.date.accessioned.none.fl_str_mv | 2023-09-13T13:10:31Z |
| dc.date.available.none.fl_str_mv | 2023-09-13T13:10:31Z |
| dc.date.none.fl_str_mv | 2016-01-24 |
| dc.description.en-US.fl_txt_mv | Abstract. The changes that the Constitutional Law and the International Law of Human Rights have reached in recent times have had such importance that the Tax Law has not been oblivious to such modifications. The inspection activity, audit and tax collection, like all state activity, should be framed within the principle of full implementation of the legal system, corresponding to analyze, on this time, the influence that constitutional rules have on fiscal matters, and particularly, the practical implications of the application that these conceptions have onto the Tax Law. This paper therefore proposes to study a current issue that will allow the lector to question some aspects of tax work and certain commonly used concepts, trying to apply the rules in regard to the entire legal system, analyzing it with cohesion, and not just using a segment thereof. |
| dc.description.es-ES.fl_txt_mv | Resumen. Los cambios por los que el Derecho Constitucional y el Derecho Internacional de los Derechos Humanos han transitado en el último tiempo han tenido una trascendencia tal, que el Derecho Tributario no ha resultado ajeno ante tales modificaciones. Pues, la actividad inspectora, fiscalizadora y recaudatoria, como toda actividad estatal, merece encuadrarse dentro del principio de aplicación integral del ordenamiento jurídico, correspondiendo analizar, en esta oportunidad, el influjo que las normas constitucionales poseen en la materia fiscal, y particularmente, las consecuencias prácticas que la aplicación de dichas nociones conllevan en el Derecho Tributario. El presente trabajo se propone, entonces, abordar una temática actual que permitirá al intérprete cuestionar algunos aspectos de la labor fiscal y ciertos conceptos usualmente utilizados, procurando aplicar las normas vigentes en consideración a la totalidad del ordenamiento jurídico, analizándolo con cohesión, y no únicamente haciendo uso de un segmento del mismo. |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/753 10.22235/rd.v0i9.753 |
| dc.identifier.uri.none.fl_str_mv | https://hdl.handle.net/10895/4039 |
| dc.language.iso.none.fl_str_mv | spa |
| dc.publisher.es-ES.fl_str_mv | Universidad Católica del Uruguay |
| dc.relation.none.fl_str_mv | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/753/742 |
| dc.rights.es-ES.fl_str_mv | Derechos de autor 2016 Revista de Derecho |
| dc.rights.none.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.en-US.fl_str_mv | Revista de Derecho; No. 9 (2014): Revista de Derecho; 133-160 |
| dc.source.es-ES.fl_str_mv | Revista de Derecho; Núm. 9 (2014): Revista de Derecho; 133-160 |
| dc.source.none.fl_str_mv | 2393-6193 1510-3714 10.22235/rd.v0i9 reponame:LIBERI instname:Universidad Católica del Uruguay instacron:Universidad Católica del Uruguay |
| dc.source.pt-PT.fl_str_mv | Revista de Derecho; N.º 9 (2014): Revista de Derecho; 133-160 |
| dc.subject.en-US.fl_str_mv | constitutional law tax law humans rights |
| dc.subject.es-ES.fl_str_mv | derecho constitucional derecho tributario derechos humanos |
| dc.title.none.fl_str_mv | The constitutionalization of the Tax law. The powers and duties of the Treasury before the beginning of the full implementation of the legal system. La constitucionalización del Derecho Tributario. Las potestades y deberes del fisco ante el principio de aplicación integral del ordenamiento jurídico. |
| dc.type.en-US.fl_str_mv | Papers evaluated by peers |
| dc.type.es-ES.fl_str_mv | Artículos evaluados por pares |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| dc.type.pt-PT.fl_str_mv | Avaliados por pares |
| dc.type.version.none.fl_str_mv | info:eu-repo/semantics/publishedVersion |
| description | Abstract. The changes that the Constitutional Law and the International Law of Human Rights have reached in recent times have had such importance that the Tax Law has not been oblivious to such modifications. The inspection activity, audit and tax collection, like all state activity, should be framed within the principle of full implementation of the legal system, corresponding to analyze, on this time, the influence that constitutional rules have on fiscal matters, and particularly, the practical implications of the application that these conceptions have onto the Tax Law. This paper therefore proposes to study a current issue that will allow the lector to question some aspects of tax work and certain commonly used concepts, trying to apply the rules in regard to the entire legal system, analyzing it with cohesion, and not just using a segment thereof. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | LIBERI_826ba166b2d058ae85e761e727588f60 |
| identifier_str_mv | 10.22235/rd.v0i9.753 |
| instacron_str | Universidad Católica del Uruguay |
| institution | Universidad Católica del Uruguay |
| instname_str | Universidad Católica del Uruguay |
| language | spa |
| network_acronym_str | LIBERI |
| network_name_str | LIBERI |
| oai_identifier_str | oai:liberi.ucu.edu.uy:10895/4039 |
| publishDate | 2016 |
| reponame_str | LIBERI |
| repository.mail.fl_str_mv | franco.pertusso@ucu.edu.uy |
| repository.name.fl_str_mv | LIBERI - Universidad Católica del Uruguay |
| repository_id_str | 10342 |
| rights_invalid_str_mv | Derechos de autor 2016 Revista de Derecho |
| spelling | Garat, María Paula2016-01-242023-09-13T13:10:31Z2023-09-13T13:10:31Zhttps://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/75310.22235/rd.v0i9.753https://hdl.handle.net/10895/4039Abstract. The changes that the Constitutional Law and the International Law of Human Rights have reached in recent times have had such importance that the Tax Law has not been oblivious to such modifications. The inspection activity, audit and tax collection, like all state activity, should be framed within the principle of full implementation of the legal system, corresponding to analyze, on this time, the influence that constitutional rules have on fiscal matters, and particularly, the practical implications of the application that these conceptions have onto the Tax Law. This paper therefore proposes to study a current issue that will allow the lector to question some aspects of tax work and certain commonly used concepts, trying to apply the rules in regard to the entire legal system, analyzing it with cohesion, and not just using a segment thereof.Resumen. Los cambios por los que el Derecho Constitucional y el Derecho Internacional de los Derechos Humanos han transitado en el último tiempo han tenido una trascendencia tal, que el Derecho Tributario no ha resultado ajeno ante tales modificaciones. Pues, la actividad inspectora, fiscalizadora y recaudatoria, como toda actividad estatal, merece encuadrarse dentro del principio de aplicación integral del ordenamiento jurídico, correspondiendo analizar, en esta oportunidad, el influjo que las normas constitucionales poseen en la materia fiscal, y particularmente, las consecuencias prácticas que la aplicación de dichas nociones conllevan en el Derecho Tributario. El presente trabajo se propone, entonces, abordar una temática actual que permitirá al intérprete cuestionar algunos aspectos de la labor fiscal y ciertos conceptos usualmente utilizados, procurando aplicar las normas vigentes en consideración a la totalidad del ordenamiento jurídico, analizándolo con cohesión, y no únicamente haciendo uso de un segmento del mismo.application/pdfspaUniversidad Católica del Uruguayhttps://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/753/742Derechos de autor 2016 Revista de Derechoinfo:eu-repo/semantics/openAccessRevista de Derecho; No. 9 (2014): Revista de Derecho; 133-160Revista de Derecho; Núm. 9 (2014): Revista de Derecho; 133-160Revista de Derecho; N.º 9 (2014): Revista de Derecho; 133-1602393-61931510-371410.22235/rd.v0i9reponame:LIBERIinstname:Universidad Católica del Uruguayinstacron:Universidad Católica del Uruguayconstitutional lawtax lawhumans rightsderecho constitucionalderecho tributarioderechos humanosThe constitutionalization of the Tax law. The powers and duties of the Treasury before the beginning of the full implementation of the legal system.La constitucionalización del Derecho Tributario. Las potestades y deberes del fisco ante el principio de aplicación integral del ordenamiento jurídico.info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPapers evaluated by peersArtículos evaluados por paresAvaliados por paresinfo:eu-repo/semantics/publishedVersion10895/40392023-09-13 10:10:32.484oai:liberi.ucu.edu.uy:10895/4039Universidadhttps://www.ucu.edu.uy/https://liberi.ucu.edu.uy/oai/requestfranco.pertusso@ucu.edu.uyUruguayopendoar:103422023-09-13T13:10:32LIBERI - Universidad Católica del Uruguayfalse |
| spellingShingle | The constitutionalization of the Tax law. The powers and duties of the Treasury before the beginning of the full implementation of the legal system. Garat, María Paula constitutional law tax law humans rights derecho constitucional derecho tributario derechos humanos |
| status_str | publishedVersion |
| title | The constitutionalization of the Tax law. The powers and duties of the Treasury before the beginning of the full implementation of the legal system. |
| title_full | The constitutionalization of the Tax law. The powers and duties of the Treasury before the beginning of the full implementation of the legal system. |
| title_fullStr | The constitutionalization of the Tax law. The powers and duties of the Treasury before the beginning of the full implementation of the legal system. |
| title_full_unstemmed | The constitutionalization of the Tax law. The powers and duties of the Treasury before the beginning of the full implementation of the legal system. |
| title_short | The constitutionalization of the Tax law. The powers and duties of the Treasury before the beginning of the full implementation of the legal system. |
| title_sort | The constitutionalization of the Tax law. The powers and duties of the Treasury before the beginning of the full implementation of the legal system. |
| topic | constitutional law tax law humans rights derecho constitucional derecho tributario derechos humanos |
| url | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/753 https://hdl.handle.net/10895/4039 |
