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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, March.
    • Handle: RePEc:ext:derech:413
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