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Revisión De Las Relaciones Entre El Derecho Tributario Y El Derecho Internacional General

Author

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  • Carlos María López Espadafor

    (Universidad de Jaén)

Abstract

Bajo el contexto de la globalización, la evolución del Derecho Internacional Tributario ha sido tal que ha provocado un importante cambio en la concepción de la soberanía fiscal. Este fenómeno se ha dejado sentir especialmente en la disciplina fiscal de la Unión Europea, en función de la cesión a las instituciones de ésta de competencias originariamente estatales y de base constitucional. No obstante, el concepto de soberanía continúa siendo un concepto esencial de la fiscalidad internacional y de la Unión Europea, condicionando las normas generales del fenómeno tributario internacional.

Suggested Citation

  • Carlos María López Espadafor, 2013. "Revisión De Las Relaciones Entre El Derecho Tributario Y El Derecho Internacional General," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 147(2), pages 127-152, June.
    • Handle: RePEc:hpe:crotri:y:2013:v:147:i:2:p:127-152
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    More about this item

    Keywords

    Normas generales; Derecho Internacional Tributario; Unión Europea; Soberanía.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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