Separation of Powers and Individual Guarantees: The Supreme Court and the Rights of Taxpayers
Neither the Supreme Court nor mexican academic doctrine have elaborated a constitutional theory on contents and scope of individual guarantees in tributary matter. In the present article the authors analyzes the roll developed by the Court when interpreting article 31.IV of constitutional text, comp...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2006 |
| País: | México |
| Institución: | UNIVERSIDAD NACIONAL AUTÓNOMA DE MÉXICO |
| Repositorio: | Cuestiones Constitucionales. Revista Mexicana de Derecho Constitucional |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/5753 |
| Acceso en línea: | https://revistas.juridicas.unam.mx/index.php/cuestiones-constitucionales/article/view/5753 |
| Access Level: | acceso abierto |
| Palabra clave: | Taxpayer amparo suit fundamental rights constitutional control contribuyentes juicio de amparo derechos fundamentales control constitucional |
| Sumario: | Neither the Supreme Court nor mexican academic doctrine have elaborated a constitutional theory on contents and scope of individual guarantees in tributary matter. In the present article the authors analyzes the roll developed by the Court when interpreting article 31.IV of constitutional text, comparing its work with the one of Supreme Courts of other countries. It is necessary the Supreme Court defines more objectivity the scope of constitutional interpretation in tax matter, in order that taxpayer, legislative power and tax authorities have for certain the content of legal dispositions binding them. This is an article that offers a critical vision of amparo suit evolution as a result of taxpayers rights. |
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