El Tribunal Constitucional y el Derecho financiero y tributario. La incidencia de sus interpretaciones constitucionales en la configuración de las categorías doctrinales de este ámbito jurídico.
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2019-05
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Jaén: Universidad de Jaén
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[ES] El fin de este trabajo de investigación es analizar el papel que el Tribunal Constitucional ha desarrollado como intérprete supremo de nuestra Constitución, norma necesariamente ambigua, que hace precisa una intervención autorizada.
Realizamos un repaso de su jurisprudencia, siguiendo una sistemática concreta. Iniciamos la tarea con el sistema de fuentes y sus peculiaridades o limitaciones en materia financiera pública. Seguidamente, analizamos el alcance de los principios de los que depende la justicia tributaria, el significado de la Hacienda General, y su compatibilidad con la particular estructura territorial del estado, así como la discutida asunción de una determinada concepción de política económica precipitada por presiones coyunturales y compromisos supranacionales. En definitiva, intentamos extraer una línea jurisprudencial – en la materia – de la casuística resuelta por el intérprete máximo de nuestra Constitución.
[EN] The purpose of this research is to analyze the role that the Constitutional Court has developed as the supreme interpreter of our Constitution, a necessarily ambiguous norm that requires an authorized intervention. We review his jurisprudence, following a specific methodology. We begin by studying the system of sources and their peculiarities or limitations in public financial matters. Next, the scope of the principles on which the tax justice depends is addressed. Finally, we analyse the meaning of the General Treasury, and its compatibility with the particular territorial structure of the state, as well as the controversial assumption of a certain conception of economic policy precipitated by conjunctural pressures and supranational commitments. In short, we try to extract a jurisprudential line - in the matter - of the casuistry resolved by the maximum interpreter of our Constitution.
[EN] The purpose of this research is to analyze the role that the Constitutional Court has developed as the supreme interpreter of our Constitution, a necessarily ambiguous norm that requires an authorized intervention. We review his jurisprudence, following a specific methodology. We begin by studying the system of sources and their peculiarities or limitations in public financial matters. Next, the scope of the principles on which the tax justice depends is addressed. Finally, we analyse the meaning of the General Treasury, and its compatibility with the particular territorial structure of the state, as well as the controversial assumption of a certain conception of economic policy precipitated by conjunctural pressures and supranational commitments. In short, we try to extract a jurisprudential line - in the matter - of the casuistry resolved by the maximum interpreter of our Constitution.