Definición del derecho financiero, fiscal y tributario. Principios normativos del ordenamiento fiscal. Principio de buena fe en la administración tributaria
| Autor | Pilar Cáscales Angosto |
| Cargo del Autor | Académica Correspondiente de la Real Academia de Jurisprudencia y Legislación |
| Páginas | 327-361 |
FGHKPKEKïP"FGN"FGTGEJQ"HKPCPEKGTQ."
HKUECN"["VTKDWVCTKQ0"RTKPEKRKQU"
PQTOCVKXQU"FGN"QTFGPCOKGPVQ"
HKUECN0"RTKPEKRKQ"FG"DWGPC"HG"GP"NC"
CFOKPKUVTCEKïP"VTKDWVCTKC
FGHKPKEKïP"FGN"FGTGEJQ"HKPCPEKGTQ."HKUECN"["VTKDWVCTKQ0"RTKPEKRKQU"PQTOCVKXQU000
R肥費比備"E比尾疲比費碑尾"C非緋飛尾微飛
Académica Correspondiente de la Real
Academia de Jurisprudencia y Legislación
TguwogpGp"guvg"vtcdclq"jcegoqu"wp"tgeqttkfq"rqt"nc"cevkxkfcf"Ý"pcpekgtc"
fgn"Guvcfq0"Tgxkucoqu"gn"eqpvgpkfq"fgn"Fgtgejq"Ý"pcpekgtq."fgn"Fgtgejq"
Ý"uecn"{"gn"fgn"Fgtgejq"vtkdwvctkq0"Ncu"pqtocu"{"rtkpekrkqu"gp"nqu"swg"ug"
corctcp"ncu"cevkxkfcfgu"swg"tgcnk¦cp0"Rtqdngocu"swg"ug"rtgugpvcp"{"nc"
crnkecek„p"fg"rtkpekrkqu"{"lwtkurtwfgpekc"rctc"uqnwekqpctnqu0
Rcncdtcu"encxgFgtgejq"Ý"pcpekgtq."Fgtgejq"Ý"uecn."Fgtgejq"vtkdwvctkq.""
Rtkpekrkqu"pqtocvkxqu.""Rtkpekrkq"fg"dwgpc"hg0
Uwooct{"pcpekcn"cevkxkv{"qh"
vjg"Uvcvg0"Yg"tgxkug"vjg"eqpvgpvu"qh"Hkpcpekcn"Ncy."Hkuecn"Ncy"cpf"vjg"
Vcz"Ncy0"Vjg"twngu"cpf"rtkpekrngu"qp"yjkej"vjgkt"cevkxkvkgu"vcmg"tghwig0"
Rtqdngou"gpeqwpvgtgf"cpf"vjg"crrnkecvkqp"qh"rtkpekrngu"cpf"lwtkurtwfgpeg"
vq"uqnxg0"
Mg{yqtfu<"Hkpcpekcn"Ncy."Hkuecn"Ncy.""Vcz"Ncy.""Pqtocvkxg"Rtkpekrngu.""
Iqqf"HckvjŁu"Rtkpekrngu0
30" FGHKPKEKïP"FGN"FGTGEJQ"HKPCPEKGTQ."HKUECN"["
VTKDWVCTKQ
Eqogp¦ctgoqu"rqt"fgÝ"pkt"wpc"ugtkg"fg"kpuvkvwekqpgu"eqortgpfkfcu"
gp"gn"Fgtgejq"R¿dnkeq"{"swg"tgiwncp"nc"cevkxkfcf"Ý"pcpekgtc"fgn"uvcfq."
fgufg"nc"oƒu"cornkc"c"nc"oƒu"gurgeÝ"ec0"Cu"vgpgoqu<
Pilar Cascales Angosto
54:
Fgtgejq"Ý"pcpekgtq
Tcoc"fgn"Fgtgejq"r¿dnkeq"swg"vtcvc"fg"nc"qtfgpcek„p"lwtfkec"fg"nc"
cevkxkfcf"Ý"pcpekgtc"fgn"Guvcfq."eqpukfgtcfc"gp"uw"eqplwpvq0"Ug"tgiwnc"cu"
vqfc"nc"cevkxkfcf"fg"nc"jcekgpfc"r¿dnkec."vcpvq"nc"tghgtkfc"c"nc"eqpugewek„p"
fg"nqu"tgewtuqu."ewcnswkgtc"swg"ugc"uw"qtkigp"*kpitguqu+."eqoq"c"nc"fg"
iguvk„p"{"fkuvtkdwek„p"fg"nqu"okuoqu"*icuvqu+0
Fgtgejq"Ý"uecn
Rctvg"fgn"Fgtgejq"Ý"pcpekgtq"swg"cvkgpfg"nc"tgiwncek„p"lwtfkec"fg"
nqu"kpitguqu"r¿dnkequ"fg"vqfq"vkrq0"Gu"ow{"eqo¿p"nc"wvknk¦cek„p"fgn"vfit/
okpq"ÐFgtgejq"Ý"uecnÑ"ewcpfq"ug"cnwfg"c"nc"cevkxkfcf"geqp„okec"igpgtcn"
fgn"Guvcfq0"Nc"fqevtkpc"eqpvgorqtƒpgc."c"fkejc"cevkxkfcf"nc"fgpqokpc"
ÐFgtgejq"Ý"pcpekgtqÑ."gpvgpfkgpfq"swg"gn"cflgvkxq"ÐÝ"uecnÑ"rqugg"wp"uki/
pkÝ"ecfq"oƒu"tguvtkpikfq."{"fgdg"ugt"wvknk¦cfq"¿pkecogpvg"rctc"tghgtktug"
c"nqu"kpitguqu"r¿dnkequ0
Fgtgejq"vtkdwvctkq
Tcoc"fgn"Fgtgejq"Ý"uecn"swg"cvkgpfg"c"nc"tgiwncek„p"lwtfkec"fgn"gu/
vcdngekokgpvq"{"tgecwfcek„p"fg"vtkdwvqu"{"fgoƒu"kpitguqu"eqcevkxqu"fgn"
Guvcfq0"Uk"dkgp"gu"eqttkgpvg"nc"wvknk¦cek„p"kpfkuvkpvc"fg"ncu"gzrtgukqpgu"
ÐFgtgejq"Ý"uecnÑ"{"ÐFgtgejq"vtkdwvctkqÑ."fiuvg"gu"wp"eqpegrvq"oƒu"tgu/
vtkpikfq."{c"swg"ug"tgÝ"gtg"gzenwukxcogpvg"c"cswgnnc"rctvg"fg"nqu"kpitguqu"
gzkikfqu"rqt"gn"Guvcfq"c"uwu"ekwfcfcpqu"gp"gn"glgtekekq"eqcevkxq"fg"uw"
uqdgtcpc0"Gn"Fgtgejq"Vtkdwvctkq"eqpuvkvw{g"nc"rctvg"oƒu"korqtvcpvg"{"
gncdqtcfc"fgn"Fgtgejq"Ý"uecn0"
Eqoq"xgoqu"rqt"guvcu"vtgu"fgÝ"pke kqpgu."vc pvq"gn"F0"H kue cn"eqo q"gn "F0"
Vtkdwvctkq"uqp"kpuvkvwekqpgu"rgtvgpgekgpvgu"cn"F0"Hkpcpekgtq"fg"F0"R¿dnkeq0"
Xcoqu"c"guvwfkct"ncu"ƒtgcu"gp"ncu"swg"fgucttqnncp"uw"hwpek„p0
Fgtgejq"Hkpcpekgtq
Uckp¦"fg"Dwlcpfc"nq"fgÝ"pg"eqoq"cswgnnc"tcoc"fgn"Fgtgejq"r¿dnkeq"
kpvgtpq"swg"qticpk¦c"nqu"tgewtuqu"eqpuvkvwvkxqu"fg"nc"Jcekgpfc"fgn"Gu/
vcfq"{"fg"ncu"tguvcpvgu"gpvkfcfgu"r¿dnkecu."vgttkvqtkcngu"g"kpuvkvwekqpcngu."
tgiwnc"nqu"rtqegfkokgpvqu"fg"rgtegrek„p"fg"kpitguqu"{"fg"qtfgpcek„p"
fg"nqu"icuvqu"{"rciqu"swg"vcngu"uwlgvqu"fguvkpcp"cn"ewornkokgpvq"fg"uwu"
Ý"pgu0"Gu"fgekt."gn"Fgtgejq"Hkpcpekgtq"gu."fgufg"guvg"rwpvq"fg"xkuvc"eqo/
rngogpvctkq"fgn"cpvgtkqt."gn"eqplwpvq"fg"pqtocu"{"rtkpekrkqu"swg"tgiwncp"
nc"Jcekgpfc"R¿dnkec0
54;
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
Tqftiwg¦"Dgtgklq"fgÝ"pg"gn"Fgtgejq"Hkpcpekgtq"eqoq"ÐGn"qtfgpc/
okgpvq"rtqrkq"{"ukpiwnct"fg"nc"Jcekgpfc"R¿dnkec."guvq"gu."gn"eqplwpvq"fg"
pqtocu"swg"tgiwncp"gn"glgtekekq"fg"ncu"hwpekqpgu"Ý"pcpekgtcu"fgn"Guvcfq"
{"fgoƒu"Gpvgu"R¿dnkequÑ0"
Fg"guvc"fgÝ"pkek„p"ecdg"fgfwekt"ncu"ukiwkgpvgu"ectcevgtuvkecu"fgn"
Fgtgejq"Hkpcpekgtq<
30"Gu"wp"qtfgpcokgpvq"lwtfkeq"rtqrkq0
40"Tgiwnc"gn"glgtekekq"fg"wpc"hwpek„p"r¿dnkec0
Gu"wpc"fkuekrnkpc"lwtfkec"swg"vkgpg"rqt"qdlgvq."cswgn"ugevqt"fgn"Qt/
fgpcokgpvq"lwtfkeq"swg"tgiwnc"nc"eqpuvkvwek„p"{"iguvk„p"fg"nc"Jcekgpfc"
R¿dnkec."gu"fgekt."nc"cevkxkfcf"Ý"pcpekgtc"fgn"Guvcfq0
Nc"Jcekgpfc"R¿dnkec"guvcvcn"ug"fgÝ"pg"gp"gn"ctv0"703."ng{"6914225."NIr0"
*Ng{"Igpgtcn"Rtguwrwguvctkc+"eqoq"Ðgn"eqplwpvq"fg"fgtgejqu"{"fg"qdnk/
icekqpgu"fg"eqpvgpkfq"geqp„okeq"ew{c"vkvwnctkfcf"eqttgurqpfg"cn"Guvcfq"
{"c"uwu"Qticpkuoqu"Cwv„pqoquÑ0"Guvg"eqpegrvq"rwgfg"igpgtcnk¦ctug"{"
crnkectug"c"ncu"Eqowpkfcfgu"Cwv„pqocu."c"ncu"Eqtrqtcekqpgu"Nqecngu"{"
gp"igpgtcn"c"vqfcu"ncu"gpvkfcfgu"r¿dnkecu0
Nc"cevkxkfcf"Ý"pcpekgtc"qticpk¦cfc"eqp"cwvqtkfcf."uwrqpg"wpc"cevwc/
ek„p"cfokpkuvtcvkxc"korgtcvkxc"{"eqcevkxc."eqp"nc"hcewnvcf"cvtkdwkfc"fg"
rtgfqokpkq"fg"uw"xqnwpvcf"uqdtg"nqu"ekwfcfcpqu"gp"dcug"c"nc"ng{0
Nqu"fgtgejqu"geqp„okequ"uqp"vcpvq"fg"pcvwtcng¦c"r¿dnkec."swg"fgtk/
xcp"fgn"glgtekekq"fg"rqvguvcfgu"cfokpkuvtcvkxcu."*vtkdwvqu"q"eqvk¦cekqpgu"
c"nc"Ugiwtkfcf"Uqekcn+"q"rtkxcfc."kpitguqu"swg"rgtekdg"nc"cfokpkuvtcek„p"
rqt"nc"vkvwnctkfcf"fg"wpcu"ceekqpgu0
Hwgpvgu"fgn"F0"Hkpcpekgtq<
/" Eqpuvkvwek„p
/" Vtcvcfqu"{"Eqpxgpkqu"kpvgtpcekqpcngu
/" Fgtgejq"Eqowpkvctkq
/" Ng{gu"kpvgtpcuNQ="N"qtfkpctkc="Fgetgvqu/Ngikuncvkxqu"*vgzvqu"
ctvkewncfqu"{"tghwpfkfqu+="T0"Fgetgvqu/Ng{="T0Fgetgvq="Qtfgpgu"
Okpkuvgtkcngu0
/" Qvtcu"hwgpvgu"uwuvkvwvqtkcu
/" Pqtocu"fg"F0"Cfokpkuvtcvkxq
/" Pqtocu"fg"F0"Eqo¿p0
Para continuar leyendo
Solicita tu prueba