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Principio de reserva de ley en materia tributaria: análisis normativo y jurisprudencial

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  • Carlos Felipe Aroca Lara
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    Abstract

    Sobre la naturaleza, origen, concepto y clasificación de las leyes mucho se ha escrito en la doctrina jurídica. Se conoce su génesis, evolución e importancia como principal fuente del derecho (bien sea entendida como ley ordinaria o como Constitución escrita). De la misma manera se ha decantado en la doctrina comparada el papel fundamental de la actividad parlamentaria para regular ámbitos de la vida social a través de leyes, así como entendemos la actividad administrativa como principal ejecutora de los mandatos legales, encargándose de concretar y de llevar al nivel particular los preceptos generales y abstractos plasmados en las normas emanadas del cuerpo legislativo.

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    Bibliographic Info

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    This book is provided by Universidad Externado de Colombia, Facultad de Derecho in its series Books with number 413 and published in 2005.

    Volume: 1
    Edition: 1
    ISBN: 958-710-006-9
    Handle: RePEc:ext:derech:413

    Contact details of provider:
    Web page: http://www.uexternado.edu.co/derecho

    Related research

    Keywords: principio de reserva de ley; materia tributaria; análisis jurisprudencial;

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