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El Uso De La Enmienda Parlamentaria Para La Aprobación De Normas Tributarias. Especial Referencia A La R E F O R M A Tr I B U Ta R I A Aprobada Vía Enmienda Al Proyecto De Ley En Materia De Imposición Mínima Global

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  • Gómez-Lobato Lanzarote, Marisa

    (Abogado tributario Asesora parlamentaria en las Cortes Generales (Legislaturas XII, XIII y XIV) Madrid)

Abstract

Nuestro ordenamiento jurídico carece de disposición alguna que regule el contenido del derecho de enmienda. Tampoco lo hacen los reglamentos parlamentarios. Esto ha obligado al Tribunal Constitucional a conformar el alcance de este derecho, si bien desde una perspectiva ad casum no exenta de debate y oscilaciones interpretativas. Ello resulta particularmente controvertido cuando se aprueban normas por esta vía en el sensible ámbito tributario. Al análisis de la jurisprudencia en esta materia y, en particular, al potencialviciodeinconstitucionalidaddelqueadolece,anuestrojuicio,lareforma tributaria recientemente aprobada por el Gobierno vía enmienda, dedicamos el presente estudio.

Suggested Citation

  • Gómez-Lobato Lanzarote, Marisa, 2025. "El Uso De La Enmienda Parlamentaria Para La Aprobación De Normas Tributarias. Especial Referencia A La R E F O R M A Tr I B U Ta R I A Aprobada Vía Enmienda Al Proyecto De Ley En Materia De Imposición," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 196(3), pages 83-113, September.
    • Handle: RePEc:hpe:crotri:y:2025:v:196:i:3:p:83-113
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2426/3070
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    JEL classification:

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

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