The tax environment of administrative rules and other tax and constitutional provisions
DOI:
https://doi.org/10.36796/biolex.v19i0.9Keywords:
Administrative rules, Effects of the hierarchy of lawsAbstract
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.
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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
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