NDLI: Separación de poderes y garantías individuales: la Suprema Corte y los derechos de los contribuyentes

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Separación de poderes y garantías individuales: la Suprema Corte y los derechos de los contribuyentes

Content Provider	Semantic Scholar
Author	Mayer-Serra, Carlos Elizondo Acha, Luis Manuel Pérez De
Copyright Year	2006
Abstract	NEITHER THE SUPREME COURT NOR MEXICAN ACADEMIC DOCTRINE HAVE ELABORATED A CONSTITUTIONAL THEORY ON CONTENTS AND SCOPE OF INDIVIDUAL GUARANTEES IN TRIBUTARY MATTER. IN THE PRESENT ARTICLE THE AUTHORS ANALYZES THE ROLL DEVELOPED BY THE COURT WHEN INTERPRETING ARTICLE 31 IV OF CONSTITUTIONAL TEXT, COMPARING ITS WORK WITH THE ONE OF SUPREME COURTS OF OTHER COUNTRIES. IT IS NECESSARY THE SUPREME COURT DEFINES MORE OBJECTIVITLEY THE SCOPE OF CONSTITUTIONAL INTERPRETATION IN TAX MATTER, IN ORDER THAT TAXPAYER, LEGISLATIVE POWER AND TAX AUTHORITIES HAVE FOR CERTAIN THE CONTENT OF LEGAL DISPOSITIONS BINDING THEM. THIS IS AN ARTICLE THAT OFFERS A CRITICAL VISION OF AMPARO SUIT EVOLUTION AS A RESULT OF TAXPAYERS RIGHTS.
Starting Page	91
Ending Page	130
Page Count	40
File Format	PDF HTM / HTML
DOI	10.22201/iij.24484881e.2006.14.5753
Volume Number	1
Alternate Webpage(s)	http://www.revistas.unam.mx/index.php/cuc/article/download/2167/1729
Alternate Webpage(s)	https://www.redalyc.org/pdf/885/88501404.pdf
Alternate Webpage(s)	https://revistas.juridicas.unam.mx/index.php/cuestiones-constitucionales/article/download/5753/7562
Alternate Webpage(s)	https://doi.org/10.22201/iij.24484881e.2006.14.5753
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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