IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this book

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

Listed author(s):
  • Carlos Felipe Aroca Lara
Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    in new window

    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:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    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)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.