7151
In this paper I elaborate a series of brief notes on two topics that have been little reflected on together by the national doctrine The first is the socalled emergencies, and the second is how Public Financial Law, especially Tax Law, operates during periods of emergency. Within this framework, I a...
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| Formato: | Artículo publishedVersion |
| Lenguaje: | Español |
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Universidad de Buenos Aires. Facultad de Derecho. Departamento de Publicaciones
2023
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| Acceso en línea: | http://www.derecho.uba.ar/publicaciones/pensar-en-derecho/revistas/22/breves-notas.pdf http://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=pensar&cl=CL1&d=HWA_7151 https://repositoriouba.sisbi.uba.ar/gsdl/collect/pensar/index/assoc/HWA_7151.dir/7151.PDF |
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I28-R145-HWA_71512024-08-19 7151 In this paper I elaborate a series of brief notes on two topics that have been little reflected on together by the national doctrine The first is the socalled emergencies, and the second is how Public Financial Law, especially Tax Law, operates during periods of emergency. Within this framework, I aim to propose some ideas to address the problems that may arise when Extraordinary Taxes are established during emergency or exceptional periods. It is important to note that the ideas presented in this collaboration are provisional, concise, and not definitive, given the complexity of the subject and the need for continued study and exploration of different points of view to gain a clearer, more complete understanding. In other words, this publication is not intended to be a starting or endpoint, but merely a sketch to begin thinking about tools to address a challenging knot created by the combination of two problematic themes - "emergencies or crises" and "taxes" Fil: Gómez Zamacola, Ernesto. Universidad de Buenos Aires. Facultad de Derecho. Buenos Aires, Argentina Argentina Gómez Zamacola, Ernesto 2023 En el presente trabajo elaboro una serie de breves notas sobre dos temas que han sido poco reflexionados de manera conjunta por la doctrina nacional. El primero de ellos son las denominadas emergencias. El segundo es cómo en un período de emergencia se desenvuelve el Derecho Financiero Público, especialmente el Derecho Tributario. En este marco intento apuntar algunas ideas para abordar los problemas que se pueden suscitar cuando se establecen Tributos Extraordinarios en períodos de emergencia o excepcionales. Descripto el propósito del presente trabajo corresponde advertir al lector que las ideas desarrolladas en esta colaboración son efectuadas en formato de breves notas dado el carácter provisional de las reflexiones esgrimidas, su desarrollo conciso y que los argumentos expuestos no son definitivos ya que es un tema complejo que invita a seguir estudiando y explorar distintos puntos de vista para poder tener una visión más clara, definitiva y completa sobre él. Dicho de otro modo, esta publicación no pretende ser un punto de partida, ni mucho menos de llegada, sino tan solo un esbozo que permita ir pensando herramientas para abordar un nudo conflictivo que se genera por la conjunción de dos temas por sí solos ya problemáticos como lo son "las emergencias o crisis" y "los tributos" application/pdf 2314-0186 (impreso) 2314-0194 (en linea) http://www.derecho.uba.ar/publicaciones/pensar-en-derecho/revistas/22/breves-notas.pdf Derecho Constitucional Emergencia Derecho Financiero Constitución Financiera Tributos Extraordinarios Impuestos a las Grandes Fortunas Principios Constitucionales de Derecho Financiero. Derecho tributario Constitutional Law State of emergency Financial Constitution Financial Law Great Fortunes Taxes Extraordinary Taxes Constitutional Principles of Financial Law Tax law spa Universidad de Buenos Aires. Facultad de Derecho. Departamento de Publicaciones info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by-nc-nd/2.5/ar/ Pensar en Derecho, a.12, no. 22 Breves notas sobre emergencia y el derecho financiero. Aproximaciones para un abordaje constitucional de los tributos extraordinarios Brief notes on emergency and public financial law in a state of emergency. approaches for a constitutional approach to exceptional taxes info:eu-repo/semantics/article info:ar-repo/semantics/artículo info:eu-repo/semantics/publishedVersion http://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=pensar&cl=CL1&d=HWA_7151 https://repositoriouba.sisbi.uba.ar/gsdl/collect/pensar/index/assoc/HWA_7151.dir/7151.PDF |
| institution |
Universidad de Buenos Aires |
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I-28 |
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R-145 |
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Repositorio Digital de la Universidad de Buenos Aires (UBA) |
| language |
Español |
| orig_language_str_mv |
spa |
| topic |
Derecho Constitucional Emergencia Derecho Financiero Constitución Financiera Tributos Extraordinarios Impuestos a las Grandes Fortunas Principios Constitucionales de Derecho Financiero. Derecho tributario Constitutional Law State of emergency Financial Constitution Financial Law Great Fortunes Taxes Extraordinary Taxes Constitutional Principles of Financial Law Tax law |
| spellingShingle |
Derecho Constitucional Emergencia Derecho Financiero Constitución Financiera Tributos Extraordinarios Impuestos a las Grandes Fortunas Principios Constitucionales de Derecho Financiero. Derecho tributario Constitutional Law State of emergency Financial Constitution Financial Law Great Fortunes Taxes Extraordinary Taxes Constitutional Principles of Financial Law Tax law Gómez Zamacola, Ernesto 7151 |
| topic_facet |
Derecho Constitucional Emergencia Derecho Financiero Constitución Financiera Tributos Extraordinarios Impuestos a las Grandes Fortunas Principios Constitucionales de Derecho Financiero. Derecho tributario Constitutional Law State of emergency Financial Constitution Financial Law Great Fortunes Taxes Extraordinary Taxes Constitutional Principles of Financial Law Tax law |
| description |
In this paper I elaborate a series of brief notes on two topics that have been little reflected on together by the national doctrine The first is the socalled emergencies, and the second is how Public Financial Law, especially Tax Law, operates during periods of emergency. Within this framework, I aim to propose some ideas to address the problems that may arise when Extraordinary Taxes are established during emergency or exceptional periods. It is important to note that the ideas presented in this collaboration are provisional, concise, and not definitive, given the complexity of the subject and the need for continued study and exploration of different points of view to gain a clearer, more complete understanding. In other words, this publication is not intended to be a starting or endpoint, but merely a sketch to begin thinking about tools to address a challenging knot created by the combination of two problematic themes - "emergencies or crises" and "taxes" |
| format |
Artículo Artículo publishedVersion |
| author |
Gómez Zamacola, Ernesto |
| author_facet |
Gómez Zamacola, Ernesto |
| author_sort |
Gómez Zamacola, Ernesto |
| title |
7151 |
| title_short |
7151 |
| title_full |
7151 |
| title_fullStr |
7151 |
| title_full_unstemmed |
7151 |
| title_sort |
7151 |
| publisher |
Universidad de Buenos Aires. Facultad de Derecho. Departamento de Publicaciones |
| publishDate |
2023 |
| url |
http://www.derecho.uba.ar/publicaciones/pensar-en-derecho/revistas/22/breves-notas.pdf http://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=pensar&cl=CL1&d=HWA_7151 https://repositoriouba.sisbi.uba.ar/gsdl/collect/pensar/index/assoc/HWA_7151.dir/7151.PDF |
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