The tax environment of administrative rules and other tax and constitutional provisions

The document examines the legal and fiscal scope of the administrative rules and other tax and constitutional provisions in Mexico, by contrasting the theoretical aspect of the concept with the provisions of federal fiscal legislation, in light of the interpretation made by The Judicial Power in spe...

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Kaydedildi:
Detaylı Bibliyografya
Yazar: Margin Manautou, Emilio
Materyal Türü: Online
Dil:spa
Baskı/Yayın Bilgisi: UNIVERSIDAD DE SONORA 2018
Online Erişim:https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/9
Etiketler: Etiketle
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Özet:The document examines the legal and fiscal scope of the administrative rules and other tax and constitutional provisions in Mexico, by contrasting the theoretical aspect of the concept with the provisions of federal fiscal legislation, in light of the interpretation made by The Judicial Power in specific cases, highlighting the similar situation observed in certain cases of judicial intervention that blocks or invalidates United States Executive´s administrative rules, by contravention of the principle of legal hierarchy.