La  reserva de ley como principio fundamental del derecho tributario

Luis María Romero Flor

doi:10.16925/di.v15i18.646

Reservation of Law as a Fundamental Principle of Tax Law

Derecho y políticas públicas

https://doi.org/10.16925/di.v15i18.646

Luis María Romero Flor Ver Biografía

Universidad de Castilla la Mancha

This article is a reflction derived from the principle of reservation of law. Th aim is to verify that reserve law is a fundamental principle of tax law. Ths work is organized as follows: I. the Principle of Reserve Law as a Manifestation of the Principle of Legality in Constitutional Law. II. Th Various Functions of the Principle of Reserve Law in Tax Matters. III. Material Scope of Application: A. Benefis Covered by the Reserve Act: Patrimonial Benefis of a Public Character. B. Essential Tax Elements Included in the Law C Book. Th Book of Law Contained in the Tax Code. IV. Th Scope of the Book of Law: A. Its Value as a Reserve Relative. B. Formal Scope: Admissibility of Decree Law C. Territorial Scope of Application. V. Bibliography.

Keywords: tax law, fundamental principle, reservation of law, taxes.

A. Rodríguez Bereijo. Introducción al estudio del derecho financiero. Instituto de Estudios Fiscales. (1976).C. Checa González. La crisis del principio de reserva de ley en materia tributaria. Revista Española de Derecho Financiero. Núm. 145. 2010.

C. Palao Taboada. La disminución retroactiva de bonificaciones fiscales y los decretos-leyes en materia tributaria. Crónica Tributaria. Núm. 43. 1982.

F. Pérez Royo. Fundamento y ámbito de la reserva de ley en materia tributaria. Hacienda Pública Española. Núm. 14. 1972.

J. Lasarte Álvarez. El principio de legalidad tributaria en el proyecto de Constitución Española de 1978. AA. VV. Hacienda y Constitución. Instituto de Estudios Fiscales. 1979.

J. Martín Queralt. La ordenación constitucional del Decreto ley en materia tributaria. Revista Española de Derecho Financiero. Núm. 24. 1979.

M. A. Collado Yurrita. El principio de reserva de ley tributaria. Revista Argentina de Derecho Tributario. Núm. 14. 2005.

R. Falcón Y. Tella. Un principio fundamental del derecho tributario: la reserva de ley. Revista Española de Derecho Financiero. Núm. 104. 1999.

Sainz de Bujanda, F. Lecciones de derecho financiero. Facultad de Derecho de la Universidad Complutense. Madrid. 1993.

Romero Flor, L. M. (2014). Reservation of Law as a Fundamental Principle of Tax Law. DIXI, 15(18), 51-61. https://doi.org/10.16925/di.v15i18.646

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Vol. 15 No. 18 (2013)

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