Control de constitucionalidad en el uso del tributo con fines extrafiscales

A constitutional purpose can be reached by direct or indirect government expenditure. In both cases it´s necessary to confirm if the government expenditure is suitable to reached that purpose and if it has been submitted to juridical controls. Tax benefits «as an indirect government expenditure» mus... Deskribapen osoa

Egile nagusia: Pastor del Pino, María del Carmen
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Colegio de Abogados de la Región de Murcia 2009
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Sarrera elektronikoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=4486392
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Gorde:
Laburpena: A constitutional purpose can be reached by direct or indirect government expenditure. In both cases it´s necessary to confirm if the government expenditure is suitable to reached that purpose and if it has been submitted to juridical controls. Tax benefits «as an indirect government expenditure» must be control in two different moments. First one, when the tax benefits is regulated, we need to supervise if it´s necessary, suitable and proportional. When the tax benefit is used by the administrative authority we need to supervise if the government expenditure has respected equity, efficacy and efficiency constitutional principles