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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UNIVERSIDAD DE SONORA
2018
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oai:https:--biolex.unison.mx-:article-92021-08-24T14:14:59Z The tax environment of administrative rules and other tax and constitutional provisions El entorno fiscal de las reglas administrativas y otras disposiciones tributarias y constitucionales Margin Manautou, Emilio Administrative rules Effects of the hierarchy of laws efectos de las jerarquías de leyes; reglas administrativas Artículo 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. En el documento se examina el alcance jurídico fiscal de las reglas administrativas y otras disposiciones tributarias y constitucionales en México, por medio de la contrastación del aspecto teórico del concepto, con lo dispuesto en la legislación federal fiscal, a la luz de la interpretación realizada por el Poder Judicial en los casos concretos, destacando la situación similar observada en situaciones concretas recientes de intervención judicial que bloquean o invalidan reglas administrativas expedidas por el Poder Ejecutivo de nuestro vecino país--- los estados Unidos de Norteamérica--por contravención al principio de jerarquía legal. UNIVERSIDAD DE SONORA 2018-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion CONFERENCIAS pdf application/pdf https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/9 10.36796/biolex.v19i0.9 BIOLEX; Vol. 10 No. 19 jul-dic (2018): BIOLEX; 1-16 BIOLEX REVISTA JURIDICA DEL DEPARTAMENTO DE DERECHO; Vol. 10 Núm. 19 jul-dic (2018): BIOLEX; 1-16 2007-5545 2007-5634 spa https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/9/163 Derecho fiscal Derechos de autor 2020 BIOLEX REVISTA JURIDICA DEL DEPARTAMENTO DE DERECHO |
institution |
Biolex |
collection |
OJS |
language |
spa |
format |
Online |
author |
Margin Manautou, Emilio |
spellingShingle |
Margin Manautou, Emilio The tax environment of administrative rules and other tax and constitutional provisions |
author_facet |
Margin Manautou, Emilio |
author_sort |
Margin Manautou, Emilio |
title |
The tax environment of administrative rules and other tax and constitutional provisions |
title_short |
The tax environment of administrative rules and other tax and constitutional provisions |
title_full |
The tax environment of administrative rules and other tax and constitutional provisions |
title_fullStr |
The tax environment of administrative rules and other tax and constitutional provisions |
title_full_unstemmed |
The tax environment of administrative rules and other tax and constitutional provisions |
title_sort |
tax environment of administrative rules and other tax and constitutional provisions |
description |
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. |
publisher |
UNIVERSIDAD DE SONORA |
publishDate |
2018 |
url |
https://biolex.unison.mx/index.php/biolex_unison_mx/article/view/9 |
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