The tax environment of administrative rules and other tax and constitutional provisions

Authors

  • Emilio Margin Manautou Catedrático Emérito de Derecho Fiscal y Administrativo de la Universidad Nacional Autónoma de México

DOI:

https://doi.org/10.36796/biolex.v19i0.9

Keywords:

Administrative rules, Effects of the hierarchy of laws

Abstract

The document examines the legal and fiscal scope of the administrative rules and other tax and constitutional provisions in Mexico, by contrasting the theoretical aspect of the concept with the provisions of federal fiscal legislation, in light of the interpretation made by The Judicial Power in specific cases, highlighting the similar situation observed in certain cases of judicial intervention that blocks or invalidates United States Executive´s administrative rules, by contravention of the principle of legal hierarchy.

Downloads

Download data is not yet available.

References

Conferencia Magistral presentada el día 21 de noviembre de 2018, en el Auditorio Reynoso Dávila con motivo del LXV Aniversario del Departamento de Derecho.

http://www.biolex.uson.mx/revistas/articulos/24-I-EMM-Biolex-Num-19.pdf

Downloads

Published

2018-12-31

How to Cite

Margin Manautou, E. . (2018). The tax environment of administrative rules and other tax and constitutional provisions. BIOLEX, 10(19 jul-dic), 1–16. https://doi.org/10.36796/biolex.v19i0.9

Issue

Vol. 10 No. 19 jul-dic (2018): BIOLEX

Section

CONFERENCIAS

License

Licencia Creative Commons

You are free to:

Share - copy and redistribute the material in any medium or format.
The licensor may not revoke these freedoms as long as you follow the terms of the license

Under the following terms:

Attribution - You must give proper credit, provide a link to the license, and indicate if changes have been made. You may do so in any reasonable manner, but not in such a way as to suggest that you or your use is supported by the licensor.
NonCommercial - You may not use the material for commercial purposes.
NoDerivatives - If you remix, transform, or build upon the material, you may not distribute the modified material.

Metrics