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La Modificación Del Canon De Constitucionalidad En Los Procedimientos De Declaración De Inconstitucionalidad De Normas Financieras Y Tributarias

Author

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  • Ismael Jiménez Compaired

    (Universidad de Zaragoza)

Abstract

El juicio de constitucionalidad de las normas se efectúa atendiendo al respeto o no de una serie de disposiciones de rango constitucional o no a las que podemos denominar «canon de constitucionalidad» o «canon de enjuiciamiento». En el presente trabajo se analiza qué sucede en los casos en los que el canon original resulta modificado. Las diferencias observadas en función del tipo de proceso (recurso o cuestión de inconstitucionalidad) generan consecuencias discutibles: todo ello será objeto de examen alrededor de las normas del Derecho financiero y tributario, a través de varios casos referidos a impuestos autonómicos.

Suggested Citation

  • Ismael Jiménez Compaired, 2014. "La Modificación Del Canon De Constitucionalidad En Los Procedimientos De Declaración De Inconstitucionalidad De Normas Financieras Y Tributarias," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 151(2), pages 87-113, June.
    • Handle: RePEc:hpe:crotri:y:2014:v:151:i:2:p:87-113
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    Keywords

    Proceso de constitucionalidad. Canon de constitucionalidad. Constitucionalidad sobrevenida. Impuestos autonómicos.;

    JEL classification:

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

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