Delegation of legislative powers in tax matters
DOI:
https://doi.org/10.37767/3008-8216(2024)005Keywords:
Tax power, Constitutional limits, principle of legality, normative delegation, Necessity and urgency decree, Public emergencyAbstract
Trough this we attempt to analyze the institute of delegation in tax matters. To do this, it is necessary to begin by examining the legal nature of de the tax power, its doctrinal and jurisprudential reception, particularly from the Supreme Court of Justice of de Nation, and after
that, analyze the limits that the National Constitution impose on it, detaching from this central question of this work.
Essentially contrast the provision of article 76 incorporated by the constitutional reform of 1994 with the principle of reserve of law in tax matters.
References
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COMADIRA, Julio, (2002), Los reglamentos delegados en Revista Régimen de la Administración Pública, Buenos Aires.
JARACH, Dino, (1969), Curso Superior de Derecho Tributario, Tomo I, Cima, Bs. As.
MARIENHOFF, Miguel S., (1993), Tratado de Derecho Administrativo. 4 ed., Abeledo-Perrot. Buenos Aires.
SPISSO, Rodolfo Roque, (2003), Directivas constitucionales para el ejercicio de la potestad tributaria con justicia en Revista Suplemento de Derecho Constitucional La Ley, LA LEY S.A.E. e I., 4/2003, Id SAIJ: DACF030037.
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