IDEAS home Printed from https://ideas.repec.org/b/ext/derech/413.html
   My bibliography  Save this book

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

Author

Listed:
  • Carlos Felipe Aroca Lara

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.

Suggested Citation

  • Carlos Felipe Aroca Lara, 2005. "Principio de reserva de ley en materia tributaria: análisis normativo y jurisprudencial," Books, Universidad Externado de Colombia, Facultad de Derecho, edition 1, volume 1, number 413, May.
  • Handle: RePEc:ext:derech:413
    as

    Download full text from publisher

    File URL: http://publicaciones.uexternado.edu.co
    Download Restriction: no

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ext:derech:413. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Carolina Esguerra). General contact details of provider: http://www.uexternado.edu.co/derecho .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.