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 |
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Académica Correspondiente de la Real
Academia de Jurisprudencia y Legislación
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- 1) Todos contribuirán al sostenimiento de los gastos públicos
de acuerdo con su capacidad económica mediante un sistema
tributario justo inspirado en los principios de igualdad y pro-
gresividad que, en ningún caso, tendrá alcance conÝ scatorio.
- 2) El gasto público realizará una asignación equitativa de los
recursos públicos y su programación y ejecución responderán a
los criterios de eÝ cacia y economía. *fgdkfq"c"Hwgpvgu"Swkpvcpc+
- 3) Sólo podrán establecerse prestaciones personales o patrimo-
niales de carácter público con arreglo a la Ley0"*tgugtxc"fg"ng{+
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cswgnnc"rctvg"fgn"Fgtgejq"Hkpcpekgtq"swg"vkgpg"rqt"qdlgvq"fg"guvwfkq"gn"
qtfgpcokgpvq"lwtfkeq"swg"tgiwnc"gn"guvcdngekokgpvq"{"crnkecek„p"fg"nqu"
vtkdwvqu0"
50" PCVWTCNG¥C"LWTëFKEC."ECTCEVGTGU"["
RTKPEKRKQU"PQTOCVKXQU"GURGEëHKEQU"GP"GN"
FGTGEJQ"VTKDWVCTKQ
Ukuvgoc"vtkdwvctkq"guvcvcn
Gn"guvcfq"{"nqu"qvtqu"gpvgu"r¿dnkequ"uqp"nqu"rtqvciqpkuvcu"fg"nc"cevk/
xkfcf"Ý"pcpekgtc."swg"vkgpg"eqoq"qdlgvq"nc"tgcnk¦cek„p"fg"icuvqu"r¿dnkequ"
gpecokpcfqu"c"ucvkuhcegt"gn"dkgp"eqo¿p0"Rctc"tgcnk¦ct"guvqu"qdlgvkxqu"gn"
guvcfq"pgegukvc"wpqu"kpitguqu"swg"ug"qdvkgpgp"oc{qtkvctkcogpvg"c"vtcxfiu"
fg"nqu"vtkdwvqu0
Gp"Gurc‚c"gn"octeq"ngicn"swg"fgÝ"pg"gn"ukuvgoc"Ý"uecn"guvƒ"eqorwguvq"
rqt"ncu"ukiwkgpvgu"ng{gu
30" Eqpuvkvwek„p"Gurc‚qnc0
40" Ng{"Igpgtcn"Vtkdwvctkc0"*7:14225"fgn"39"fg"fkekgodtg+
50" Ng{"Igpgtcn"Rtguwrwguvctkc0"*N6914225."fg"48"fg"pqxkgodtg+
Pilar Cascales Angosto
556
60" Ncu"ng{gu"swg"tgiwncp"ecfc"vtkdwvq0
70" Nqu"tgincogpvqu"swg"fgucttqnncp"ncu"ng{gu"vtkdwvctkcu0
Rtkpekrkqu"gurgeÝ"equ"fgn"Fgtgejq"Vtkdwvctkq
c+"Rtkpekrkq"fg"kttgvtqcevkxkfcf"fg"ncu"ucpekqpgu0
/"ctv0";05"EGtctswc"
pqtocvkxc."nc"rwdnkekfcf"fg"ncu"pqtocu."nc"kttgvtqcevkxkfcf"fg"ncu"fkurq/
ukekqpgu"ucpekqpcfqtcu"pq"hcxqtcdngu"q"tguvtkevkxcu"fg"fgtgejqu"kpfkxk/
fwcngu."nc"ugiwtkfcf"lwtfkec."nc"tgurqpucdknkfcf"{"nc"kpvgtfkeek„p"fg"nc"
ctdkvtctkgfcf"fg"nqu"rqfgtgu"r¿dnkequ0
/"ctv0"4703"EGq/
pgu"w"qokukqpgu"swg"gp"gn"oqogpvq"fg"rtqfwektug"pq"eqpuvkvw{cp"fgnkvq."
hcnvc"q"kphtceek„p"cfokpkuvtcvkxc."ugi¿p"nc"ngikuncek„p"xkigpvg"gp"cswgn"
oqogpvq0
d+"Rtkpekrkq"fg"pq"rtkxcek„p"fg"nkdgtvcf0"ctv0"4705"EG
Nc"Cfokpkuvtcek„p"ekxkn"pq"rqftƒ"korqpgt"ucpekqpgu"swg."fktgevc"q"
uwdukfkctkcogpvg."kornkswgp"rtkxcek„p"fg"nkdgtvcf0
e+"Rtkpekrkq"fg"vgttkvqtkcnkfcf0"ctv0"37904"EG
Ncu"Eqowpkfcfgu"Cwv„pqocu"pq"rqftƒp."gp"pkpi¿p"ecuq."cfqrvct"
ogfkfcu"vtkdwvctkcu"uqdtg"dkgpgu"ukvwcfqu"hwgtc"fg"uw"vgttkvqtkq0
f+"Rtkpekrkq"fg"ukuvgocvk¦cek„p0
Jq{"pq"ug"rwgfgp"eqpegdkt"nqu"vtkdwvqu"uk"pq"gu"hqtocpfq"wp"ukuvgoc"
gp"gn"swg"guvfip"tcekqpcnogpvg"ctvkewncfqu"q"xgtvgdtcfqu"ugi¿p"ncu"tgu/
rgevkxcu"ecrcekfcfgu"geqp„okecu"rqt"gnnqu"itcxcfcu."gxkvcpfq"nc"fqdng"
korqukek„p"kpvgtpc"{"uqdtg"korqukekqpgu"swg"rwfkgtcp"rtqxqect"gzeguqu"
fg"itcxcogp"korwipcdngu"ugi¿p"gn"rtkpekrkq"fg"pq"eqpÝ"uecek„p0
Gn"Fgtgejq"vtkdwvctkq"ug"ctvkewnc"uqdtg"gn"kpuvkvwvq"lwtfkeq"swg"eqpu/
vkvw{g"nc"eqnwopc"xgtvgdtcn"fg"guvg"ugevqt"fgn"qtfgpcokgpvqgn"vtkdwvq0
Vtkdwvq
Nqu"vtkdwvqu"ug"gpewgpvtcp"fgÝ"pkfqu"gp"gn"ctv0"403"fg"nc"Ng{"Igpgtcn"
Vtkdwvctkcqp"nqu"kpitguqu"r¿dnkequ"swg"eqpukuvgp"gp"rtguvcekqpgu"rg/
ewpkctkcu"gzkikfcu"rqt"wpc"Cfokpkuvtcek„p"r¿dnkec"eqoq"eqpugewgpekc"
fg"nc"tgcnk¦cek„p"fgn"uwrwguvq"fg"jgejq"cn"swg"nc"ng{"xkpewnc"gn"fgdgt"fg"
eqpvtkdwkt."eqp"gn"Ý"p"rtkoqtfkcn"fg"qdvgpgt"nqu"kpitguqu"pgeguctkqu"rctc"
gn"uquvgpkokgpvq"fg"nqu"icuvqu"r¿dnkequ0
557
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
Nqu"vtkdwvqu."cfgoƒu"fg"ugt"ogfkqu"rctc"qdvgpgt"nqu"tgewtuqu"pgeg/
uctkqu"rctc"gn"uquvgpkokgpvq"fg"nqu"icuvqu"r¿dnkequ."rqftƒp"ugtxkt"eqoq"
kpuvtwogpvqu"fg"nc"rqnvkec"geqp„okec"igpgtcn"{"cvgpfgt"c"nc"tgcnk¦cek„p"
fg"nqu"rtkpekrkqu"{"Ý"pgu"eqpvgpkfqu"gp"nc"Eqpuvkvwek„pÑ0
Fgufg"wpc"rgturgevkxc"eqpuvkvwekqpcn."gn"vtkdwvq"eqpuvkvw{g"wpc"
rtguvcek„p"rcvtkoqpkcn"fg"ectƒevgt"r¿dnkeq"swg"ug"ucvkuhceg"c"nqu"gpvgu"
r¿dnkequ"{"itcxc"wp"rtguwrwguvq"fg"jgejq"q"jgejq"korqpkdng"tgxgncfqt"
fg"ecrcekfcf"geqp„okec"Ý"lcfq"gp"nc"Ng{0
Gn"vtkdwvq"eqpuvkvw{g"jq{"gn"oƒu"vrkeq"gzrqpgpvg"fg"nqu"kpitguqu"fg"
fgtgejq"r¿dnkeq0
Nc"qdnkicek„p"vtkdwvctkc"ug"kfgpvkÝ"ec"eqp"nc"rtkpekrcn"fgn"uwlgvq"rcuk/
xq."wp"jgejq"korqpkdng"{"gn"rciq"fgn"vtkdwvq0
Gn"rciq"fgn"vtkdwvq."gu"wpc"qdnkicek„p"gz"ngig."fg"Fgtgejq"r¿dnkeq."
ew{q"qdlgvq"eqpukuvg"gp"wpc"rtguvcek„p"rcvtkoqpkcn"c"hcxqt"fgn"Gpvg"
r¿dnkeq0
Uw"pcvwtcng¦c"lwtfkec"gu"Åwpc"tgncek„p"fg"FgtgejqÇ0"Wp"vtkdwvq"gu"
wpc"oqfcnkfcf"fg"kpitguq"r¿dnkeq"q"rtguvcek„p"rcvtkoqpkcn"fg"ectƒevgt"
r¿dnkeq."gzkikfc"c"nqu"rctvkewnctgu0"Vkgpgp"rqt"vcpvq"nqu"ukiwkgpvgu"ec/
tcevgtgu
/" Ectƒevgt"eqcevkxq
/" Ectƒevgt"rgewpkctkq
/" Ectƒevgt"eqpvtkdwvkxq
/" Ectƒevgt"qdnkicvqtkq0"
Ug"encukÝ"ec"gp
‚" Vcucu"
uqp"vtkdwvqu"ew{q"jgejq"korqpkdng"eqpukuvg"gp"nc"wvknk¦cek„p"rtkxcvk/
xc"q"gn"crtqxgejcokgpvq"gurgekcn"fgn"fqokpkq"r¿dnkeq."nc"rtguvcek„p"fg"
ugtxkekqu"q"nc"tgcnk¦cek„p"fg"cevkxkfcfgu"gp"tfiikogp"fg"fgtgejq"r¿dnkeq"
swg"ug"tgÝ"gtcp."chgevgp"q"dgpgÝ"ekg"fg"oqfq"rctvkewnct"cn"qdnkicfq"vtkdw/
vctkq."ewcpfq"nqu"ugtxkekqu"q"cevkxkfcfgu"pq"ugcp"fg"uqnkekvwf"{"tgegrek„p"
xqnwpvctkc"rctc"nqu"qdnkicfqu"vtkdwvctkqu"q"pq"ug"rtguvgp"q"tgcnkegp"rqt"
gn"ugevqt"rtkxcfq0
‚" Eqpvtkdwekqpgu"gurgekcngu
Pilar Cascales Angosto
558
uqp"vtkdwvqu"ew{q"jgejq"korqpkdng"eqpukuvg"gp"nc"qdvgpek„p"rqt"gn"
qdnkicfq"vtkdwvctkq"fg"wp"dgpgÝ"ekq"q"fg"wp"cwogpvq"fg"xcnqt"fg"uwu"dkgpgu"
eqoq"eqpugewgpekc"fg"nc"tgcnk¦cek„p"fg"qdtcu"r¿dnkecu"q"fgn"guvcdngek/
okgpvq"q"cornkcek„p"fg"ugtxkekqu"r¿dnkequ0
‚" Korwguvqu"
Gn"ctv0"4040"E"fg"nc"NIV"nqu"fgÝ"pg"fkekgpfq"swg"Ðuqp"nqu"vtkdwvqu"
gzkikfqu"ukp"eqpvtcrtguvcek„p"ew{q"jgejq"korqpkdng"guvƒ"eqpuvkvwkfq"rqt"
pgiqekqu."cevqu"q"jgejqu"swg"rqpgp"fg"ocpkÝ"guvq"nc"ecrcekfcf"geqp„okec"
fgn"eqpvtkdw{gpvgÑ0
Nc"fkhgtgpekc"gpvtg"guvcu"vtgu"Ý"iwtcu"*vtkdwvqu."vcucu"{"eqpvtkdwekqpgu"
gurgekcngu+"tcfkec"gp"gn"jgejq"ew{c"tgcnk¦cek„p"igpgtc"gn"pcekokgpvq"fg"
nc"qdnkicek„p"fg"eqpvtkdwkt="gn"jgejq"korqpkdng0
‚" Gp"nc"vcuc."pqu"gpeqpvtcoqu"cpvg"wpc"cevkxkfcf"cfokpkuvtcvkxc"
fg"nc"swg"ug"fgtkxc"wp"dgpgÝ"ekq"q"xgpvclc"gurgekcn"rctc"wpc"fgvgtokpcfc"
rgtuqpc."q"gp"wpc"cevkxkfcf"cfokpkuvtcvkxc"swg"chgevc"gurgekcnogpvg"c"
wp"cfokpkuvtcfq"q."rqt"¿nvkoq."gp"wpc"wvknk¦cek„p"rqt"gn"rctvkewnct"fgn"
fqokpkq"r¿dnkeq"*nkegpekc"fg"qdtcu."vcuc"fg"dcuwtcu."gve0+0
‚" Gp"ncu"eqpvtkdwekqpgu"gurgekcngu"pqu"gpeqpvtcoqu"vcodkfip"cpvg"
fgvgtokpcfcu"cevkxkfcfgu"cfokpkuvtcvkxcu"swg"rtqfwegp"wp"dgpgÝ"ekq"
gurgekcn"c"fgvgtokpcfqu"itwrqu"fg"rgtuqpcu"*nc"kpuvcncek„p"fg"cnwodtcfq"
r¿dnkeq+0
‚" Rqt"¿nvkoq."gn"korwguvq."gu"wpc"qdnkicek„p"fg"rciq"pcekfc"eqp"
kpfgrgpfgpekc"fg"vqfc"cevkxkfcf"cfokpkuvtcvkxc0"Gn"korwguvq"ug"rcic"
rqtswg"ug"rqpg"fg"tgnkgxg"wpc"fgvgtokpcfc"ecrcekfcf"geqp„okec."ukp"swg"
nc"qdnkicek„p"korqukvkxc"ug"eqpgevg"ecwucnogpvg"eqp"cevkxkfcf"cfokpku/
vtcvkxc"cniwpc0"*Korwguvq"uqdtg"nc"tgpvc+0
Nc"cevwcn"guvtwevwtc"fgn"ukuvgoc"Ý"uecn"fgn"Guvcfq"rtqegfg"fgn"c‚q"
3;99."c‚q"gp"swg"hwg"qdlgvq"fg"rtqhwpfc"oqfkÝ"ecek„p"{"cfcrvcek„p"c"nc"
ngikuncek„p"{"c"ncu"pgegukfcfgu"Ý"pcpekgtcu"fg"nc"firqec."guvƒ"eqorwguvq"
rqt"nqu"ukiwkgpvgu"korwguvqu
Korwguvqu"fktgevqu
‚" Korwguvq"uqdtg"nc"Tgpvc"fg"ncu"rgtuqpcu"hukecu"/"N"5714228"fg"
4:"fg"pqxkgodtg0
‚" Korwguvq"uqdtg"nc"Tgpvc"fg"Pq"Tgukfgpvgu"Î"TFN"714226"fg"7"
fg"oct¦q0
559
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
‚" Korwguvq"uqdtg"uqekgfcfgu"Î"TFN"614226"fg"7"fg"oct¦q0
‚" Korwguvq"uqdtg"Uwegukqpgu"{"Fqpcekqpgu"Î"N"4;13;:9"fg"3:"fg"
fkekgodtg0
Korwguvqu"kpfktgevqu
‚" Korwguvq"uqdtg"gn"Xcnqt"C‚cfkfq0"N"5913;;4"fg"4:"fg"fkekgodtg0
‚" Korwguvqu"gurgekcngu0"Î"N"5:13;;4"fg"4:"fg"fkekgodtg0
‚" Korwguvq"uqdtg"ncu"Rtkocu"fg"Ugiwtqu0"Î"ctv0"34"N"3513;;8"fg"52"
fkekgodtg0
‚" Korwguvq"uqdtg"Vtcpuokukqpgu"Rcvtkoqpkcngu"{"Cevqu"Lwtfkequ"
Fqewogpvcfqu0"Î"TFN"313;;5"fg"46"fg"ugrvkgodtg0
‚" Vtkdwvqu"uqdtg"gn"Lwgiq0"Î"N"3514233"fg"49"fg"oc{q0
Guvcdngekokgpvq"{"Iguvk„p"fg"nqu"Vtkdwvqu
Iguvk„p"Vtkdwvctkc
Ncu"fgenctcekqpgu"vtkdwvctkcu
Cwvqnkswkfcekqpgu
Rtqegfkokgpvq"fg"fgxqnwek„p
Rtqegfkokgpvq"fg"nkswkfcek„p
Rtqegfkokgpvq"fg"xgtkÝ"ecek„p"fg"fcvqu
Rtqegfkokgpvq"fg"eqortqdcek„p"fg"xcnqtgu
Nc"kpurgeek„p"fg"nqu"vtkdwvqu
Hwpek„p"fg"kpxguvkicek„p"{"eqortqdcek„p
Fg"qdvgpek„p"fg"kphqtocek„p
Rtqegfkokgpvq"fg"kpurgeek„p"vtkdwvctkc
Cevcu"fg"kpurgeek„p
Tgewtuqu"{"tgencocekqpgu
Tgecwfcek„p
Gn"ctv":503"NIV"kpenw{g"nc"tgecwfcek„p"gpvtg"ncu"cevkxkfcfgu"cfokpku/
vtcvkxcu"swg"vkgpgp"rqt"qdlgvq"nc"crnkecek„p"fg"nqu"vtkdwvqu0
Ctv"38203"NIVhwpekqpgu"cfokpkuvtcvkxcu"swg"
vkgpgp"rqt"qdlgvq"gn"eqdtq"fg"ncu"fgwfcu"vtkdwvctkcuÑ0
Pqtocvkxc
Pilar Cascales Angosto
55:
Tgcn"Fgetgvq";5;13;;7"fg"4;"fg"lwnkq."rqt"gn"swg"ug"crtwgdc"gn"Tg/
incogpvq"Itcn"fg"Tgecwfcek„p0
Ncu"ekvcfcu"pqtocu"uqp"fg"crnkecek„p"c"vqfcu"ncu"Cfokpkuvtcekqpgu"
VtkdwvctkcuCwvqp„okec"{"Nqecn
Nc"rqvguvcf"ucpekqpcfqtc"gp"ocvgtkc"vtkdwvctkc
Kphtceekqpgu"{"ucpekqpgu"vtkdwvctkcu
/" Gnwuk„p"fgn"rciq"fgn"vtkdwvq
/" Qdvgpek„p"kpfgdkfc"fg"fgxqnwekqpgu
/" Tgurqpucdknkfcf"ekxkn"rqt"fgnkvq"Ý"uecn
Fgnkvqu"eqpvtc"nc"Jcekgpfc"R¿dnkec
/" Fgnkvqu"fg"fghtcwfcek„p"vtkdwvctkc
/" Fgnkvqu"eqpvcdngu
/" Fgnkvqu"tgncekqpcfqu"eqp"gn"icuvq"r¿dnkeq"q"htcwfg"fg"uwdxgpekqpgu
/" Fgnkvqu"fg"fghtcwfcek„p"c"nc"Ugiwtkfcf"Uqekcn
/" Fgnkvqu"fg"Eqpvtcdcpfq
/" Fgnkvqu"eqpvtc"nc"Jcekgpfc"Eqowpkvctkc
/" Nc"ectic"fg"nc"rtwgdc
Nc"Tgxkuk„p"fg"nqu"Cevqu"Vtkdwvctkqu
Kfgcu"igpgtcngu"{"pqtocu"eqowpgu0
Nc"tgxkuk„p"gp"xc"cfokpkuvtcvkxc0
/" Pwnkfcf"fg"rngpq"fgtgejq0
/" Fgenctcek„p"fg"ngukxkfcf"fg"cevqu"cpwncdngu0
/" Tgxqecek„p0
/" TgevkÝ"ecek„p"fg"gttqtgu0
/" Fgxqnwek„p"fg"kpitguqu"kpfgdkfqu0
Tgewtuqu"Cfokpkuvtcvkxqu"gp"ocvgtkc"vtkdwvctkc
Gn"tgewtuq"fg"tgrqukek„p0
Ncu"tgencocekqpgu"geqp„okeq"cfokpkuvtcvkxcu0
/" Igpgtcnkfcfgu0
/" Cevqu"uwuegrvkdngu"fg"tgewtuq"{"ngikvkocek„p0
/" Kpvgtrqukek„p"fgn"tgewtuq"{"uwurgpuk„p"fgn"cevq"korwipcfq0
55;
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
Rtqegfkokgpvq"cdtgxkcfq"cpvg"„ticpqu"wpkrgtuqpcngu
Tgewtuqu"qtfkpctkqu"fg"cpwncek„p"{"fg"cn¦cfc
Tgewtuqu"gzvtcqtfkpctkq"fg"cn¦cfc
Tgewtuqu"gzvtcqtfkpctkq"fg"tgxkuk„p
Nc"tgxkuk„p"gp"nqu"vtkdwvqu"nqecngu
Tgewtuq"eqpvgpekquq/cfokpkuvtcvkxq"gp"ocvgtkc"vtkdwvctkc
Gn"eqpvtqn"lwfkekcn"fg"nc"cfokpkuvtcek„p
Fg"eqorgvgpekc"Jcekgpfc"guvcvcn
E0"Jcekgpfc"Cwvqp„okec
E0"Jcekgpfc"Nqecn
Ukuvgoc"vtkdwvctkq"cwvqp„okeq
Gn"ukuvgoc"fg"Ý"pcpekcek„p"{"tgecwfcek„p"fg"ncu"cwvqpqocu"guvƒ"tgiw/
ncfq"gp"nc"Ng{"Qtiƒpkec"fg"Hkpcpekcek„p"fg"ncu"Eqowpkfcfgu"Cwv„pqocu."
vcodkfip"eqpqekfc"eqoq"NQHEC0
Nc"Eqpuvkvwek„p"korqpg"wpc"ugtkg"fg"nokvgu"gp"nq"tgncvkxq"c"nc"hc/
ewnvcf"tgecwfcvqtkc"rtqrkc"fg"ncu"cfokpkuvtcekqpgu"cwvqp„okecu0"Jcdtƒp"
fg"tgurgvct"gp"vqfq"ecuq"nc"tgugtxc"fg"ng{"fg"nqu"gngogpvqu"gugpekcngu"
fgn"vtkdwvq."vgpftƒp"swg"ugiwkt"gn"rtkpekrkq"fg"vgttkvqtkcnkfcf."pq"rqftƒp"
etgct"vtkdwvqu"cfwcpgtqu"{"vgpftƒp"swg"gxkvct"nc"gzkuvgpekc"rtkxkngikqu"
geqp„okequ"{"uqekcngu."cu"eqoq"tgurgvct"gn"rtkpekrkq"fg"uqnkfctkfcf"eqp"
tgurgevq"cn"tguvq"fg"cwvqpqocu0
Rgug"c"nc"gzkuvgpekc"fg"cniwpqu"vtkdwvqu"rtqrkqu."etgcfqu"rqt"nc"rtq/
rkc"Eqowpkfcf"Cwv„pqoc"uqdtg"jgejqu"korqpkdngu"pq"itcxcfqu"rqt"
gn"Guvcfq."q"uqdtg"ocvgtkcu"pq"itcxcfcu"rqt"korwguvqu"nqecngu"*ucnxq"
cwvqtk¦cek„p"rqt"ng{"Guvcvcn+."itcp"rctvg"fg"nc"ocuc"tgecwfcfc"rtqxkgpg"
fg"korwguvqu"guvcvcngu"ew{c"tgecwfcek„p"xc"c"rctct."gp"rctvg"q"gp"uw"vq/
vcnkfcf."c"ncu"ctecu"cwvqp„okecu0"*Guvqu"kpitguqu"fgdgp"fkhgtgpekctug"fg"
nqu"kpitguqu"vtkdwvctkqu"fgtkxcfqu"fgn"tfiikogp"rgewnkct"fg"Eqpekgtvq"q"
Eqpxgpkqu"Geqp„okequ"swg"vkgpgp"guvcdngekfq"gn"Rcu"Xcueq"{"Pcxcttc+
Vtkdwvqu"rtqrkqu
Ncu"Eqowpkfcfgu"Cwv„pqocu"rwgfgp"guvcdngegt"vtkdwvqu"rtqrkqu"uqdtg"
jgejqu"korqpkdngu"pq"itcxcfqu"rqt"gn"Guvcfq."q"uqdtg"ocvgtkcu"pq"itcxcfcu"
rqt"ncu"cfokpkuvtcekqpgu"nqecngu"*804"NQHEC+0"U„nq"rqftƒp"etgct"korwguvqu"
Pilar Cascales Angosto
562
uqdtg"ocvgtkcu"itcxcfcu"rqt"korwguvqu"nqecngu"uk"gzkuvg"wpc"ng{"guvcvcn"swg"
nq"cwvqtk¦c."vcn"{"eqoq"kpfkec"gn"ctvewnq"805"fg"nc"NQHEC0
Vtkdwvqu"egfkfqu
Gzkuvgp"wpc"ugtkg"fg"korwguvqu"guvcvcngu"ew{c"iguvk„p"{"tgecwfcek„p"
jc"ukfq"egfkfc"rqt"eqorngvq"c"ncu"eqowpkfcfgu"cwv„pqocu0"Uqp"nqu"
ukiwkgpvgu
‚" Korwguvq"uqdtg"gn"Rcvtkoqpkq0
‚" Korwguvq"uqdtg"Vtcpuokukqpgu"Rcvtkoqpkcngu"{"Cevqu"Lwtfkequ"
Fqewogpvcfqu0
‚" Korwguvq"uqdtg"Uwegukqpgu"{"Fqpcekqpgu0
‚" Korwguvq"Gurgekcn"uqdtg"Fgvgtokpcfqu"Ogfkqu"fg"Vtcpurqtvg0
‚" Korwguvq"uqdtg"ncu"Xgpvcu"Okpqtkuvcu"fg"Fgvgtokpcfqu"Jkftq/
ectdwtqu0
‚" Vtkdwvqu"uqdtg"gn"Lwgiq0
Lwpvq"c"guvqu"vtkdwvqu."gzkuvgp"qvtqu"ew{c"iguvk„p"eqttgurqpfg"cn"Guvcfq."
swg"egfg"wp"rqtegpvclg"fgvgtokpcfq"fg"nc"tgecwfcek„p"c"ncu"cwvqpqocu0"
Ug"egfg"nc"tgecwfcek„p"fg"wpc"htceek„p"fg"nc"vctkhc"cwvqp„okec"fgn"KTRH."{"
wpc"rctvg"fgn"KXC."fg"nqu"Korwguvqu"Gurgekcngu"fg"Hcdtkecek„p"uqdtg"nc"Egt/
xg¦c."uqdtg"gn"Xkpq"{"Dgdkfcu"Hgtogpvcfcu."uqdtg"Rtqfwevqu"Kpvgtogfkqu."
uqdtg"gn"Cneqjqn"{"Dgdkfcu"Fgtkxcfcu."uqdtg"Ncdqtgu"fgn"Vcdceq."uqdtg"
Jkftqectdwtqu"{"gn"tgpfkokgpvq"egfkfq"fgn"Korwguvq"uqdtg"nc"Gngevtkekfcf0
Ukuvgoc"vtkdwvctkq"nqecn"
Owpkekrkqu
Ncu"Jcekgpfcu"nqecngu"vkgpgp"c"uw"fkurqukek„p"wp"eqplwpvq"fg"ko/
rwguvqu."ew{q"guvcdngekokgpvq"rwgfg"ugt"qdnkicvqtkq."q"gp"cniwpqu"ecuqu"
rqvguvcvkxqu0"Cn"kiwcn"swg"uwegfg"c"pkxgn"cwvqp„okeq."nqu"owpkekrkqu"swg"
ugcp"ecrkvcngu"fg"rtqxkpekc"q"fg"Eqowpkfcf"Cwv„pqoc"{"rqugcp"oƒu"fg"
970222"jcdkvcpvgu"ug"dgpgÝ"ekcp"fg"nc"eguk„p"fg"nc"tgecwfcek„p"fg"ekgtvqu"
korwguvqu"guvcvcngu."rtkpekrcnogpvg"rctc"eqorgpuct"nc"eqpeguk„p"fg"
gzgpekqpgu"gp"gn"Korwguvq"uqdtg"Cevkxkfcfgu"Geqp„okecu0
Korwguvqu"rtqrkqu
Nqu"korwguvqu"swg"qdnkicvqtkcogpvg"jcp"fg"tgecwfct"nqu"owpkekrkqu"
uqp
563
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
‚" Korwguvq"uqdtg"Dkgpgu"Kpowgdngu
‚" Korwguvq"uqdtg"Cevkxkfcfgu"Geqp„okecu
‚" Korwguvq"uqdtg"Xgjewnqu"fg"Vtceek„p"Ogeƒpkec
Nqu"owpkekrkqu"rwgfgp"tgecwfct"xqnwpvctkcogpvg"nqu"ukiwkgpvgu"korwgu/
vqu
‚" Korwguvq"uqdtg"Eqpuvtweekqpgu."Kpuvcncekqpgu"{"Qdtcu
‚" Korwguvq"uqdtg"gn"Kpetgogpvq"fgn"Xcnqt"fg"nqu"Vgttgpqu
‚" Korwguvq"uqdtg"Icuvqu"Uwpvwctkqu"*Itcxc"nqu"eqvqu"rtkxcfqu"fg"
ec¦c"{"rguec+
Korwguvqu"egfkfqu
C"hgejc"fg"4229."nqu"owpkekrkqu"swg"ewornkgtcp"eqp"nqu"tgswkukvqu"
ogpekqpcfqu"*ecrkvcn"fg"rtqxkpekc"q"cwvqpqoc"fg"oƒu"fg"970222"jc/
dkvcpvgu+"ug"dgpgÝ"ekcdcp"fgn"3.8:97'"fgn"KTRH"fg"nqu"tgukfgpvgu."fgn"
3.9:;9"fgn"KXC"{"fgn"4.2676'"fg"nqu"Korwguvqu"gurgekcngu"fg"hcdtkecek„p0"
Vcpvq"rctc"gn"KXC"eqoq"rctc"guvqu"¿nvkoqu"Korwguvqu"Gurgekcngu"fg"Hc/
dtkecek„p"ug"vkgpg"gp"ewgpvc"nc"guvkocek„p"fgn"eqpuwoq"gp"gn"owpkekrkq"
swg"tgcnkeg"gn"Kpuvkvwvq"Pcekqpcn"fg"Guvcfuvkec"*Gurc‚c+0
Rtguk„p"Hkuecn"gp"Gurc‚c
Nc"rtguk„p"Ý"uecn"gp"Gurc‚c"vcpvq"guvcvcn"eqoq"cwvqp„okec"{"nqecn"
jc"kfq"cwogpvcpfq"gp"guvqu"¿nvkoqu"vkgorqu"c"wp"tkvoq"xgtvkikpquq0"Gn"
pfkeg"jc"rcucfq"fgn"3;08'"fgn"RKD"gp"gn"c‚q"3;98"c
3;:7"å"4:0:"'
4222"å"5605"'
4224"å"55.:"'
4226"å"56.8"'
4228"å"58.8"'
4229"å"5903"'
422;"å"520;"'
4233"å"5404"'"
4234"å"540;"'
Pilar Cascales Angosto
564
60" NQU"RTKPEKRKQU"GP"NC"CFOKPKUVTCEKïP
Nqu"Rtkpekrkqu"Igpgtcngu"fgn"Fgtgejq"uqp"nc"dcug"fgn"Qtfgpcokgpvq"
Lwtfkeq."c{wfc"c"nc"ncdqt"kpvgtrtgvcvkxc"fg"ncu"pqtocu"swg"kpvgitcp"fkejq"
Qtfgpcokgpvq"{"eworngp"wpc"hwpek„p"uwuvkvwvqtkc"fg"nc"pqtoc"gp"ecuq"
fg"nciwpc0
Guvqu"rtkpekrkqu"rqt"vcpvq."ectgegp"fg"pcvwtcng¦c"pqtocvkxc."uqp"fg"
ectƒevgt"uwdukfkctkq"c"hcnvc"fg"ng{"{"equvwodtg."uqp"rtkpekrkqu"qtkgpvcfqtgu"
swg"vkgpgp"wpc"fqdng"hwpek„pkphqtoct"cn"qtfgpcokgpvq"lwtfkeq"vcpvq"g p"
nc"gncdqtcek„p"fg"pqtocu"eqoq"gp"nc"crnkecek„p"fg"ncu"okuocu"{"nc"qvtc"
hwpek„p"gu"uqnwekqpct"fgvgtokpcfqu"ecuqu"ogfkcpvg"nc"kpvgtrtgvcek„p"fg"
nc"pqtoc0
Rctc"gn"rtqhguqt"Uƒpejg¦"fg"nc"Vqttg."gn"Fgtgejq"pq"uqp"u„nq"pqtocu"
ukpq"vcodkfip"rtkpekrkqu"{"xcnqtgu"swg"fgÝ"pcp"wpc"guvtwevwtc"gp"nc"swg"gn"
qtfgp"lwtfkeq"rwgfc"ewornkt"vtgu"hwpekqpgugiwtkfcf"
lwtfkec0"4³"Ictcpvk¦ct"gn"tgurgvq"c"nqu"fgtgejqu"jwocpqu"{"nc"nkdgtvcf0"5³"
Eqqrgtct"cn"rtqitguq."nc"lwuvkekc"{"nc"rc¦"uqekcn0
Gp"gn"Fkiguvq"{"gp"ncu"Kpuvkvwekqpgu."dclq"gn"vvwnq"ÐFg"lwuvkvkc"gv"fg"
lwtgÑ"ug"tgeqig"nq"swg"rctc"nqu"tqocpqu"gtc"nc"gugpekc"fg"nq"lwtfkeq"{"fg"
nq"lwuvq"wpkfq"c"nc"gswkfcf"gzrtgucfc"eqp"nc"fgÝ"pkek„p"fcfc"rqt"Wnrkcpq
ÐLwtku"rtcgegrvc"uwpv"jcge."uwwo"
ewkswg"vtkdwgtgÑ"ÐNqu"rtkpekrkqu"uwrtgoqu"fgn"Fgtgejqu
ogpvg."pq"fc‚ct"cn"qvtq."fct"c"ecfc"wpq"nq"uw{qÑ0
Ugi¿p"H0"fg"Ecuvtq."Ecuvƒp"Vqdg‚cu."{"Rfitg¦"Iqp¦ƒng¦."uqp"nqu"rtkp/
ekrkqu"uwrgtkqtgu"fg"lwuvkekc"tcfkecfqu"hwgtc"fgn"fgtgejq"rqukvkxq"{"c"nqu"
ewcngu"vtcvc"fg"fctngu"gpectpcek„p"gp"wpc"ektewpuvcpekc"jkuv„tkec"eqpetgvc"
fgvgtokpcfc0"Gu"fgekt"ug"vtcvc"ukgortg"fgtgejq"pcvwtcn0"Q"ugc."gn"lwg¦"hqt/
ownctc"gpvqpegu"wp"lwkekq"fg"gswkfcf"eqp"cttginq"c"nc"pqtoc"swg"tguwnvg"
kpukpwcfc"rqt"nc"rtqrkc"pcvwtcng¦c"fgn"ecuq"uwlgvq"c"uw"fgekuk„p0
Gn"Rtqhguqt"Jwodgtvq"èxknc."gp"uw"ÐVgqtc"fg"nqu"rtkpekrkquÑ"tgc/
nk¦c"wp"guvwfkq"rtqhwpfq"uqdtg"Ðncu"tgincu"{"nqu"rtkpekrkquÑ."nqu"fgÝ"pg"
fkekgpfq
ÐNcu"tgincu"uqp"pqtocu"kpogfkcvcogpvg"fguetkrvkxcu."rtk/
octkcogpvg"tgvtqurgevkxcu"{"eqp"rtgvgpuk„p"fg"fgekfkdknkfcf"{"
eqortgpuk„p."rctc"ew{c"crnkecek„p"ug"gzkig"nc"xcnqtcek„p"fg"nc"
565
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
eqttgurqpfgpekc."ukgortg"egpvtcfc"gp"Ý"fgnkfcf"swg"ngu"fc"uqrqtvg"
q"gp"nqu"rtkpekrkqu"czkqn„ikecogpvg"uwrgtkqtgu."gpvtg"nc"eqpuvtwe/
ek„p"eqpegrvwcn"fg"nc"fguetkrek„p"pqtocvkxc"{"nc"eqpuvtweek„p"
eqpegrvwcn"fg"nqu"jgejquÑ0
ÐNqu"rtkpekrkqu"uqp"pqtocu"kpogfkcvcogpvg"Ý"pcnkuvcu."rtkoc/
tkcogpvg"rtqurgevkxcu"{"eqp"rtgvgpuk„p"fg"eqorngogpvctkgfcf"{"
rctekcnkfcf."rctc"ew{c"crnkecek„p"ug"tgswkgtg"wpc"xcnqtcek„p"fg"
nc"eqttgncek„p"gpvtg"gn"guvcfq"fg"equcu"swg"fgdg"ugt"rtqoqxkfq"{"
nqu"ghgevqu"fgtkxcfqu"fg"nc"eqpfwevc"eqpukfgtcfc"pgeguctkc"rctc"
uw"rtqoqek„pÑ0
Cukokuoq"jceg"wp"guvwfkq"gzjcwuvkxq"fg"ncu"fkhgtgpekcu"gzkuvgpvgu"
gpvtg"rtkpekrkqu"{"tgincu."gpvtg"qvtcu"ncu"ukiwkgpvgu
Nqu"rtkpekrkqu"uqp"pqtocu"kpogfkcvcogpvg"Ý"pcnkuvcu."eqp"cnvq"itcfq"
fg"cduvtceek„p."nc"uwrgtrqukek„p"fg"rtkpekrkqu"ug"uqnwekqpc"c"vtcxfiu"fg"
wp"rtqeguq"fg"rqpfgtcek„p"eqpukfgtcpfq"c"ecfc"wpq"wp"rguq"fkhgtgpvg"
ugi¿p"gn"ecuq"eqpetgvq."ug"crnkecp"fg"oqfq"itcfwcn."gu"fgekt"gp"oƒu"q"
gp"ogpqu."rquggp"wpc"fkogpuk„p"czkqn„ikec"ukp"ug‚cnct"wpc"eqpfwevc"
fgvgtokpcfc."uqp"oƒu"Þ"gzkdngu"{"uwdlgvkxk¦cfqu"swg"gn"rtqeguq"ugiwkfq"
rctc"nc"crnkecek„p"fg"ncu"tgincu0
Gp"ewcpvq"c"ncu"tgincu"uqp"pqtocu"crnkecdngu"c"wp"p¿ogtq"fgvgtokpc/
fq"fg"equcu"{"rgtuqpcu."ug"qrgtcp"dclq"uwduwpek„p."rquggp"wp"uwrwguvq"
fg"jgejq"{"wpc"eqpugewgpekc"swg"rtgfgvgtokpcp"nc"fgekuk„p."ug"crnkecp"
fg"oqfq"cduqnwvq"*vqfq"q"pcfc+."gpvtg"ncu"tgincu"ug"fcp"xgtfcfgtcu"cpvk/
pqokcu"swg"ug"uqnwekqpcp"eqp"nc"kpxcnkfg¦"fg"wpc"fg"gnncu0
Gp"nqu"guvwfkqu"tgcnk¦cfqu"rqt"Fyqtmkp"{"Cngz{"uquvkgpgp"swg"nqu"
rtkpekrkqu"uqp"pqtocu"ew{c"ectcevgtuvkec"gu"uw"crnkecek„p"ogfkcpvg"rqp/
fgtcek„p"eqp"qvtcu"pqtocu"rwfkgpfq"uqdtgrqpgtug"gp"fkuvkpvqu"itcfqu0"
Ncu"tgincu."rqt"gn"eqpvtctkq"ug"guvcdngegp"fg"hqtoc"fgÝ"pkvkxc."gu"fgekt."
qdnkicvqtkq."rgtokvkfq"q"rtqjkdkfq."ug"crnkecp"ogfkcpvg"uwduwpek„p0
70" RTKPEKRKQ"FG"DWGPC"HG"GP"NC"CFOKPKUVTCEKïP
Gp"nc"cevwcnkfcf."pwogtququ"uqp"nqu"rtkpekrkqu"igpgtcngu"fgn"Fgtg/
ejq"swg"jcp"eqphqtocfq"pwguvtq"Qtfgpcokgpvq"Lwtfkeq."gpvtg"gnnqu"pqu"
tghgtktgoqu"cn"Rtkpekrkq"fg"Dwgpc"Hg0
Pilar Cascales Angosto
566
Gn"Rtkpekrkq"fg"Dwgpc"Hg"*bona Ý des+"gu"wp"rtkpekrkq"igpgtcn"fgn"fg/
tgejq"swg"eqpuvkvw{g"wpc"fg"ncu"dcugu"fg"pwguvtq"Qtfgpcokgpvq"Lwtfkeq0"
Gu"wp"rtkpekrkq"swg"gzkig"wpc"eqpfwevc"tgevc"{"jqpguvc"gp"tgncek„p"eqp"
ncu"rctvgu"kpvgitcpvgu"gp"wp"rtqeguq."cevq"q"eqpvtcvq0
Nc"Dwgpc"Hg."cfswkgtg"hwgt¦c"korgtcvkxc"{"eqgtekvkxc"cn"rquvwnctug"
eqoq"wp"rtkpekrkq"fg"fgtgejq"eqpxktvkfipfqug"gp"wpc"fg"ncu"Hwgpvgu"fgn"
Fgtgejq0
Rctc"Fg¦/Rkec¦q."ncu"ocpkhguvcekqpgu"oƒu"korqtvcpvgu"fg"nc"dwgpc"
hg"gp"gn"Fgtgejq"Ekxkn"uqp
Nc"rtqjkdkek„p"fg"kt"eqpvtc"nqu"cevqu"rtqrkqu
Nc"fqevtkpc"fgn"tgvtcuq"fgungcn"gp"gn"glgtekekq"fg"nqu"fgtgejqu"
Nc"fqevtkpc"fgn"cdwuq"fg"nc"pwnkfcf"rqt"oqvkxqu"hqtocngu"
Pwogtqucu"uqp"ncu"pqtocu"swg"eqpvkgpgp"gn"rtkpekrkq"fg"Dwgpc"Hg."
cu"vgpgoqu"gpvtg"qvtcu
E„fkiq"Ekxkn
ctv0"303"Î"Ncu"hwgpvgu"fgn"qtfgpcokgpvq"lwtfkeq"gurc‚qn"uqp"nc"ng{."nc"
equvwodtg"{"nqu"rtkpekrkqu"igpgtcngu"fgn"fgtgejq0
ctv0"9"Î"Nqu"fgtgejqu"fgdgtƒp"glgtekvctug"eqphqtog"c"ncu"gzkigpekcu"
fg"nc"dwgpc"hg0
ctv0"655"c"657="664="673="673"c"677="679="686"Î"dwgpc"hg"tghgtkfc"c"
nc"rquguk„p
ctv0"347:"Î"Nqu"eqpvtcvqu"ug"rgthgeekqpcpÈ"eqphqtog"c"nc"dwgpc"hg."
cn"wuq"{"c"nc"ng{0
ctv0"3;62"Î"rtguetkrek„p"qtfkpctkc"fgn"fqokpkq0
ctv0"3;72="3;73="3;77="3;79"Î"eqpfkekqpgu"fg"nc"dwgpc"hg"rtguetkr/
ek„p"fg"fqokpkquÈ
N0Q0"fgn"Rqfgt"Lwfkekcn
ctv0"33.3"Î"gp"vqfq"vkrq"fg"rtqeguqu"ug"tgurgvctƒp"ncu"tgincu"fg"nc"
dwgpc"hg0
N0"T0"L0"fg"ncu"Cfokpkuvtcekqpgu"R¿dnkecu"{"Rtqegfkokgpvq"Cfokpku/
vtcvkxq"Eqo¿p
ctv0"5030KK"Î"È"gp"uw"cevwcek„p"nqu"rtkpekrkqu"fg"dwgpc"hg"{"fg"eqp/
Ý"cp¦c"ngivkoc0
567
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
Ng{"fg"Gplwkekcokgpvq"Ekxkn
ctv0"46903"Î"Nqu"kpvgtxkpkgpvguÈ"ncu"tgincu"fg"dwgpc"hg0
Guvcvwvq"fg"nqu"Vtcdclcfqtgu
ctv0"704"Î"Fgdgtgu"ncdqtcnguÈ"c"ncu"tgincu"fg"dwgpc"hg"{"fknkigpekc0
ctv0"4204"Î"È"gzkigpekcu"fg"nc"dwgpc"hg0
ctv0"7604"Î"È"nc"vtcpuitguk„p"fg"nc"dwgpc"hg"eqpvtcevwcnÈ
Eqpuvkvwek„p"Gurc‚qnc
art. 9.3 - Nc"Eqpuvkvwek„p"ictcpvk¦c"gn"rtkpekrkq"fg"ngicnkfcf."nc"
lgtctswc"pqtocvkxc."nc"rwdnkekfcf"fg"ncu"pqtocu."nc"kttgvtqcevkxkfcf"fg"
ncu"fkurqukekqpgu"ucpekqpcfqtcu"pq"hcxqtcdngu"q"tguvtkevkxcu"fg"fgtgejqu"
kpfkxkfwcngu."nc"ugiwtkfcf"lwtfkec."nc"tgurqpucdknkfcf"{"nc"kpvgtfkeek„p"
fg"nc"ctdkvtctkgfcf"fg"nqu"rqfgtgu"r¿dnkequ0"*ictcpvk¦c"nqu"rtkpekrkqu"rgtq"
pq"kpenw{g"gzrtgucogpvg"gn"fg"dwgpc"hg+0
ctv0"46"Î"30"Vqfcu"ncu"rgtuqpcu"vkgpgp"fgtgejq"c"qdvgpgt"nc"vwvgnc"ghge/
vkxc"fg"nqu"lwgegu"{"vtkdwpcngu"gp"gn"glgtekekq"fg"uwu"fgtgejqu"g"kpvgtgugu"
ngivkoqu."ukp"swg."gp"pkpi¿p"ecuq."rwgfc"rtqfwektug"kpfghgpuk„p0
40"Cukokuoq."vqfqu"vkgpgp"fgtgejq"cn"Lwg¦"qtfkpctkq"rtgfgvgtokpcfq"
rqt"nc"ng{."c"nc"fghgpuc"{"c"nc"cukuvgpekc"fg"ngvtcfq."c"ugt"kphqtocfqu"fg"
nc"cewucek„p"hqtowncfc"eqpvtc"gnnqu."c"wp"rtqeguq"r¿dnkeq"ukp"fkncekqpgu"
kpfgdkfcu"{"eqp"vqfcu"ncu"ictcpvcu."c"wvknk¦ct"nqu"ogfkqu"fg"rtwgdc"rgt/
vkpgpvgu"rctc"uw"fghgpuc."c"pq"fgenctct"eqpvtc"u"okuoqu."c"pq"eqphguctug"
ewnrcdngu"{"c"nc"rtguwpek„p"fg"kpqegpekc0
Nc"ng{"tgiwnctƒ"nqu"ecuqu"gp"swg."rqt"tc¦„p"fg"rctgpvgueq"q"fg"ugetgvq"
rtqhgukqpcn."pq"ug"guvctƒ"qdnkicfq"c"fgenctct"uqdtg"jgejqu"rtguwpvcogpvg"
fgnkevkxqu0"*rwgfg"eqpukfgtctug"eqoq"gn"rtkpekrkq"fg"dwgpc"hg"rtqegucn+0
Ctv"32503"/"Nc"Cfokpkuvtcek„p"R¿dnkec"uktxg"eqp"qdlgvkxkfcf"nqu"
kpvgtgugu"igpgtcngu"{"cev¿c"fg"cewgtfq"eqp"nqu"rtkpekrkqu"fg"gÝ"ecekc."
lgtctswc."fguegpvtcnk¦cek„p."fgueqpegpvtcek„p"{"eqqtfkpcek„p."eqp"uq/
ogvkokgpvq"rngpq"c"nc"ng{"{"cn"Fgtgejq0
Gn"rtkpekrkq"fg"dwgpc"hg."gu"wpq"fg"nqu"oƒu"guvwfkcfqu"{c"swg"gn"rtq/
dngoc"gu"fgÝ"pkt"nqu"nokvgu"{"gn"cnecpeg"fg"ncu"eqpfwevcu"fg"nqu"uwlgvqu"gp"
uwu"tgncekqpgu"lwtfkecu."{c"ugcp"gp"gn"ecorq"fgn"fgtgejq"r¿dnkeq"eqoq"
gp"gn"fgn"fgtgejq"rtkxcfq0"Nc"korqtvcpekc"fg"guvqu"rtkpekrkqu"igpgtcngu"
fgn"fgtgejq"nc"xgoqu"gp"nc"Lwtkurtwfgpekc"fgn"Vtkdwpcn"Uwrtgoq."cu"nc"
tguqnwek„p"fg"3:"fg"hgdtgtq"fg"3;;4"fkeg"swg"Ðwpq"fg"nqu"rtkpekrkqu"swg"
Pilar Cascales Angosto
568
kphqtocp"gn"Qtfgpcokgpvq"Lwtfkeq"gu"gn"fg"swg"nqu"fgtgejqu"fgdgtƒp"
glgtekvctug"eqphqtog"c"ncu"gzkigpekcu"fg"nc"dwgpc"hg"*ctv0"903"EE+Ñ0"Ugp/
vgpekc"fgn"Vtkdwpcn"Uwrtgoq"fg"37/33/3;;2"*Tgrgtvqtkq"Lwtkurtwfgpekc"
Ctcp¦cfk":934+
9/3+"{"gp"ocvgtkc"fg"eqpvtcvcek„p"*ctv0"347:+"crctgeg"eqpÝ"iwtcfc"rqt"gn"
ngikuncfqt"gp"gn"E„fkiq"Ekxkn"eqp"nc"igpgtcnkfcf"rtqrkc"fg"wp"rtkpekrkq"
swg"cev¿c"q"fgdg"cevwct"eqoq"oqfgnq"fg"eqpfwevc"q"eqoq"tghgtgpekc"
rctc"gzvgpfgt"nc"tgurqpucdknkfcf"eqpvtcevwcn"c"ncu"fgtkxcekqpgu"fg"nq"gz/
rtgucogpvg"rcevcfq."nc"dwgpc"hg"gp"nc"rquguk„p"crctgeg"gp"ecodkq"oƒu"
fgÝ"pkfc."rtgekucfc"{"rqtogpqtk¦cfc"gp"pwguvtq"E„fkiq"*ctv0"655."657."
3;72000+."hwpekqpcpfq"fkejc"dwgpc"hg"rquguqtkc"eqoq"jgejq"igpgtcfqt"
fg"fgvgtokpcfqu"{"eqpetgvqu"fgtgejqu."eqoq"nc"cvtkdwek„p"fg"nqu"htwvqu"
*ctv0"673+."gn"cdqpq"fg"nqu"icuvqu"pgeguctkqu"{"nqu"¿vkngu"eqp"gn"fgtgejq"fg"
tgvgpek„p"*ctv0"675+."gn"fg"nqu"fg"nwlq"{"tgetgq"eqp"gn"Åkwu"vqnngpfkÇ"*ctv0"
676+."nc"pq"tgurqpucdknkfcf"rqt"nc"rfitfkfc"q"fgvgtkqtq"fg"nc"equc."ucnxq"
gn"ecuq"fgn"fqnq"*ctv0"679+."nc"cfswkukek„p"Åc"pqp"fqokpqÇ"fg"nqu"dkgpgu"
owgdngu"*ctv0"686+"gve0="eqpukfgtcekqpgu"c"ncu"swg"ecdg"c‚cfkt"qvtcu"tgnc/
vkxcu"c"jkrqvgecu"{"ceeguk„p."ÈÑ"
Gp"guvg"okuoq"ugpvkfq"ug"rtqpwpekcp"qvtcu"ugpvgpekcu"fgn"Vtkdwpcn"
Uwrtgoq."vcngu"eqoq"nc"fg"34/9/3;;8"*TLC"5746+."38/4/3;;8"*TLC"74:+."
45/3/3;:8"*TLC"337+."44/32/3;;3*TLC"9456+
Fg"guvcu"ugpvgpekcu"ug"fgfweg"swg"gp"dcug"c"nqu"rtkpekrkqu"fgn"fgtgejq"
ug"fgucttqnncp"ncu"pqtocu"lwtfkecu"{"wpq"fg"guvqu"rtkpekrkqu"guvƒ"gp"gn"ctv0"
903"EE"{"swg"tgÝ"tkfipfqug"cn"Fgtgejq"Cfokpkuvtcvkxq"gu"fg"itcp"korqt/
vcpekc"{c"swg"nc"Cfokpkuvtcek„p"R¿dnkec"jc"fg"ewornkt"uwu"hwpekqpgu"gp"
kpvgtfiu"igpgtcn"cevwcpfq"fg"cewgtfq"eqp"gn"rtkpekrkq"fg"dwgpc"hg"wpkfq"
c"fqu"rtkpekrkqu."gn"eqpuvkvwekqpcn"rtkpekrkq"fg"ugiwtkfcf"lwtfkec"{"gn"
rtkpekrkq"fg"eqpÝ"cp¦c"ngivkoc0
Gp"nc"gxqnwek„p"rqukvkxc"fgn"rtkpekrkq"fg"dwgpc"hg"jc"ukfq"hwpfcogp/
vcn"nc"Lwtkurtwfgpekc"eqpvgpekquq/cfokpkuvtcvkxc"gurc‚qnc."fg"nc"okuoc"
hqtoc"nc"fgn"rtkpekrkq"fg"eqpÝ"cp¦c"ngivkoc"gu"fgdkfq"c"nc"lwtkurtwfgpekc"
fg"nc"Eqowpkfcf"Gwtqrgc0
Eqp"tgurgevq"c"nc"Cfokpkuvtcek„p"R¿dnkec."Nc"Eqpuvkvwek„p"Gurc‚qnc"
ug"tgÝ"gtg"c"nc"okuoc"gp"gn"ctv0";05"fkekgpfq"ÐNc"Eqpuvkvwek„p"ictcpvk¦c"gn"
rtkpekrkq"fg"ngicnkfcf."nc"lgtctswc"pqtocvkxc."nc"rwdnkekfcf"fg"ncu"pqt/
ocu."nc"kttgvtqcevkxkfcf"fg"ncu"fkurqukekqpgu"ucpekqpcfqtcu"pq"hcxqtcdngu"
q"tguvtkevkxcu"fg"fgtgejqu"kpfkxkfwcngu."nc"ugiwtkfcf"lwtfkec."nc"tgurqpuc/
569
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
dknkfcf"{"nc"kpvgtfkeek„p"fg"nc"ctdkvtctkgfcf"fg"nqu"rqfgtgu"r¿dnkequÑ0"*gn"
rtkpekrkq"fg"ugiwtkfcf"lwtfkec"ug"gpewgpvtc"kpenwkfq"gpvtg"nqu"rtkpekrkqu"
lwtfkequ"swg"nc"Eqpuvkvwek„p"tgeqpqeg"gzrtgucogpvg."ukgpfq"eqp"nc"lwu/
vkekc"{"nc"nkdgtvcf."nqu"rtkpekrkqu"tgevqtgu"swg"ug"ekvcp"gp"gn"rtgƒodwnq"fg"
nc"Eqpuvkvwek„p"pq"cu"gn"rtkpekrkq"fg"dwgpc"hg+
Gp"gn"ctv0"46"ug"tgÝ"gtg"c"nc"Cfokpkuvtcek„p"fg"lwuvkekc"ÐVqfcu"ncu"
rgtuqpcu"vkgpgp"gn"fgtgejq"c"qdvgpgt"nc"vwvgnc"ghgevkxc"fg"nqu"lwgegu"{"
vtkdwpcngu"gp"gn"glgtekekq"fg"uwu"fgtgejqu"g"kpvgtgugu"ngivkoqu."ukp"swg"
gp"pkpi¿p"ecuq."rwgfc"rtqfwektug"kpfghgpuk„pÑ0"*rtkpekrkq"fg"dwgpc"hg"
rtqegucn+
Gp"gn"32503"jceg"tghgtgpekc"c"nc"qdlgvkxkfcf"fg"nc"Cfokpkuvtcek„p"
R¿dnkec"eqp"nqu"rtkpekrkqu"fg"gÝ"ecekc."lgtctswc."fguegpvtcnk¦cek„p"{"
eqqtfkpcek„p."eqp"uqogvkokgpvq"rngpq"c"nc"ng{"{"cn"Fgtgejq0"*Vcorqeq"
kpenw{g"gn"rtkpekrkq"fg"dwgpc"hg"eqoq"rtkpekrkq"eqpuvkvwekqpcn+
Gn"rtkpekrkq"fg"dwgpc"hg"gp"nc"pqtocvkxc"fg"nc"Cfokpkuvtcek„p"
R¿dnkec"crctgeg"gp"nc"cevwcnkfcf"uqncogpvg"gp"nc"Ng{"5213;;4."fg"48"fg"
pqxkgodtg."fg"Tfiikogp"lwtfkeq"fg"ncu"Cfokpkuvtcekqpgu"r¿dnkecu"{"fgn"
rtqegfkokgpvq"cfokpkuvtcvkxq"eqo¿p0"NTLCR/RCE0"*oqfkÝ"ecfc"rqt"Ng{"
61"3;;;"fg"35"fg"gpgtq
ctv"5"Î"Rtkpekrkqu"igpgtcngu
30"Ncu"Cfokpkuvtcekqpgu"r¿dnkecu"uktxgp"eqp"qdlgvkxkfcf"nqu"kpvgtgugu"
igpgtcngu"{"cev¿cp"fg"cewgtfq"eqp"nqu"rtkpekrkqu"fg"gÝ"ecekc."lgtctswc."
fguegpvtcnk¦cek„p."fgueqpegpvtcek„p"{"eqqtfkpcek„p."eqp"uqogvkokgpvq"
rngpq"c"nc"Eqpuvkvwek„p."c"nc"Ng{"{"cn"Fgtgejq0
Kiwcnogpvg."fgdgtƒp"tgurgvct"gp"uw"cevwcek„p"nqu"rtkpekrkqu"fg"dwgpc"
hg"{"fg"eqpÝ"cp¦c"ngivkoc0"*kpvtqfwekfq"rqt"nc"N613;;;+
40"Ncu"Cfokpkuvtcekqpgu"r¿dnkecu."gp"uwu"tgncekqpgu."ug"tkigp"rqt"gn"
rtkpekrkq"fg"eqqrgtcek„p"{"eqncdqtcek„p."{"gp"uw"cevwcek„p"rqt"nqu"etkvg/
tkqu"fg"gÝ"ekgpekc"{"ugtxkekq"c"nqu"ekwfcfcpqu0
È
70"Gp"uwu"tgncekqpgu"eqp"nqu"ekwfcfcpqu"ncu"Cfokpkuvtcekqpgu"r¿/
dnkecu"cev¿cp"fg"eqphqtokfcf"eqp"nqu"rtkpekrkqu"fg"vtcpurctgpekc"{"fg"
rctvkekrcek„p0
Guvg"pwgxq"ctv0"5"*oqfkÝ"ecfq"rqt"nc"N613;;;+"eqpuvkvw{g"gn"fgucttq/
nnq"fgn"ctv0"32503"EG"swg"tgiwnc"nqu"rtkpekrkqu"dƒukequ"fg"cevwcek„p"fg"
Pilar Cascales Angosto
56:
ncu"Cfokpkuvtcekqpgu"r¿dnkecu."kpvtqfwekgpfq"nqu"rtkpekrkqu"fg"dwgpc"
hg."eqpÝ"cp¦c"ngivkoc"*ctv0"50304+"{"nqu"fg"vtcpurctgpekc"{"rctvkekrcek„p0
Vcodkfip"kpeqtrqtc"qvtq"rtkpekrkq"gp"gn"ctv"6"Ðngcnvcf"kpuvkvwekqpcn"{"
eqncdqtcek„p"{"eqqrgtcek„p"gpvtg"gnncuÑ
Gp"ewcpvq"cn"rtkpekrkq"fg"dwgpc"hg"{"gn"fg"eqpÝ"cp¦c"ngivkoc."gp"nc"
UVU"fg"36/hgdtgtq/4229."fkeg"Ðswg"gn"rtkpekrkq"fg"eqpÝ"cp¦c"ngivkoc."
eqtqnctkq"pgeguctkq"fgn"rtkpekrkq"fg"dwgpc"hg."rtqrqtekqpc"gn"octeq"fg"
cevwcek„p"fg"nqu"rctvkewnctgu"gp"uwu"tgncekqpgu"eqp"nqu"rqfgtgu"r¿dnkequ"
cfokpkuvtcvkxqu"{"ug"ectcevgtk¦c"rqt"ncu"pqvcu"fg"rtgxkukdknkfcf"{"ugiwtkfcf"
lwtfkec"ew{c"pqtocvkxkfcf"gp"pwguvtq"qtfgpcokgpvq"lwtfkeq"uwd{ceg"gp"
ncu"enƒwuwncu"fgn"ctv0"325"fg"nc"EGÑ0
Gn"rtkpekrkq"fg"dwgpc"hg"{"gn"fg"eqpÝ"cp¦c"ngivkoc"gp"gn"fgtgejq"
cfokpkuvtcvkxq."xcp"ow{"wpkfcu0"Nc"eqpÝ"cp¦c"ngivkoc"gu"eqpuvkvwekqpcn"
gp"gn"fgtgejq"cngoƒp"fgtkxcfc"fgn"rtkpekrkq"fg"ugiwtkfcf"lwtfkec."ug"kp/
eqtrqtc"cn"fgtgejq"eqowpkvctkq"rqt"gn"VLEG."{"rquvgtkqtogpvg"gp"Gurc‚c"
rqt"gn"VU"{"gn"Eqpuglq"fg"Guvcfq0
80" GN"RTKPEKRKQ"FG"DWGPC"HG"GP"NC"
CFOKPKUVTCEKïP"VTKDWVCTKC
Nc"hwpek„p"kpvgitcn"fgn"ukuvgoc"vtkdwvctkq"guvcvcn"{"cfwcpgtq"guvƒ"
gpeqogpfcfc"c"nc"Cigpekc"Vtkdwvctkc0
Nc"Cigpekc"Guvcvcn"fg"Cfokpkuvtcek„p"Vtkdwvctkc."hwg"etgcfc"rqt"gn"
ctvewnq"325"fg"nc"Ng{"5313;;2."fg"49"fg"fkekgodtg."fg"Rtguwrwguvqu"
Igpgtcngu"fgn"Guvcfq"rctc"3;;3."ug"eqpuvkvw{„"fg"ocpgtc"ghgevkxc"gn"3"fg"
gpgtq"fg"3;;40"Ug"eqpÝ"iwt„"eqoq"wpc"gpvkfcf"fg"fgtgejq"r¿dnkeq"cfuetk/
vc"cn"gpvqpegu"Okpkuvgtkq"fg"Geqpqoc"{"Jcekgpfc"c"vtcxfiu"fg"nc"cpvkiwc"
Ugetgvctc"fg"Guvcfq"fg"Jcekgpfc"{"Rtguwrwguvqu0"Eqoq"vcn"gpvkfcf"fg"
fgtgejq"r¿dnkeq."ewgpvc"eqp"wp"tfiikogp"lwtfkeq"rtqrkq"fkuvkpvq"cn"fg"nc"
Cfokpkuvtcek„p"Igpgtcn"fgn"Guvcfq"swg."ukp"ogpquecdq"fg"nqu"rtkpekrkqu"
gugpekcngu"swg"fgdgp"rtgukfkt"vqfc"cevwcek„p"cfokpkuvtcvkxc."ng"eqpÝ"gtg"
ekgtvc"cwvqpqoc"gp"ocvgtkc"rtguwrwguvctkc"{"fg"iguvk„p"fg"rgtuqpcn0
Nc"Cigpekc"Vtkdwvctkc"vkgpg"gpeqogpfcfc"nc"crnkecek„p"ghgevkxc"fgn"
ukuvgoc"vtkdwvctkq"guvcvcn"{"cfwcpgtq."cu"eqoq"fg"cswgnnqu"tgewtuqu"fg"
qvtcu"Cfokpkuvtcekqpgu"r¿dnkecu"pcekqpcngu"q"fg"nc"Wpk„p"Gwtqrgc"ew{c"
iguvk„p"ug"ng"gpeqokgpfg"rqt"ng{"q"rqt"eqpxgpkq0
56;
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
Rqt"vcpvq."eqttgurqpfg"c"nc"Cigpekc"Vtkdwvctkc"crnkect"gn"ukuvgoc"vtk/
dwvctkq"fg"vcn"hqtoc"swg"ug"ewornc"gn"rtkpekrkq"eqpuvkvwekqpcn"gp"xktvwf"
fgn"ewcn"vqfqu"jcp"fg"eqpvtkdwkt"cn"uquvgpkokgpvq"fg"nqu"icuvqu"r¿dnkequ"
fg"cewgtfq"eqp"uw"ecrcekfcf"geqp„okec0"Pq"qduvcpvg."pq"vkgpg"eqorg/
vgpekcu"rctc"nc"gncdqtcek„p"{"crtqdcek„p"fg"pqtocu"vtkdwvctkcu"pk."gp"nc"
xgtvkgpvg"fgn"icuvq"r¿dnkeq."rctc"cukipct"nqu"tgewtuqu"r¿dnkequ"gpvtg"ncu"
fkxgtucu"Ý"pcnkfcfgu0
Iguvk„p"vtkdwvctkc0
Nc"hwpek„p"fg"iguvk„p"kpvgitcn"fgn"ukuvgoc"vtkdwvctkq"guvcvcn"{"cfwc/
pgtq"ug"ocvgtkcnk¦c"gp"wp"cornkq"eqplwpvq"fg"cevkxkfcfgu."gpvtg"ncu"swg"
ug"ewgpvcp
30" Nc"iguvk„p."kpurgeek„p"{"tgecwfcek„p"fg"nqu"vtkdwvqu"fg"vkvwnctk/
fcf"guvcvcn"*KTRH."Uqekgfcfgu."Korwguvq"uqdtg" nc"Tgpvc"fg"Pq"
Tgukfgpvgu."KXC"g"Korwguvqu"Gurgekcngu+0
40" Nc"tgcnk¦cek„p"fg"korqtvcpvgu"hwpekqpgu"gp"tgncek„p"eqp"nqu"kp/
itguqu"fg"ncu"Eqowpkfcfgu"Cwv„pqocu"{"Ekwfcfgu"Cwv„pqocu."
vcpvq"gp"nq"swg"ug"tgÝ"gtg"c"nc"iguvk„p"fgn"Korwguvq"uqdtg"nc"Tgpvc"
fg"ncu"Rgtuqpcu"Hukecu."eqoq"c"nc"tgecwfcek„p"fg"qvtqu"kpitguqu"
fg"fkejcu"Eqowpkfcfgu."{c"ugc"rqt"fkurqukek„p"ngicn"q"ogfkcpvg"
nqu"eqttgurqpfkgpvgu"eqpxgpkqu"fg"eqncdqtcek„p0
50" Nc"tgecwfcek„p"fg"kpitguqu"rtqrkqu"fg"nc"Wpk„p"Gwtqrgc0
60" Nc"iguvk„p"cfwcpgtc"{"nc"tgrtguk„p"fgn"eqpvtcdcpfq0
70" Nc"tgecwfcek„p"gp"rgtkqfq" xqnwpvctkq" fg" ncu" vcucu" fgn" Ugevqt"
R¿dnkeq"Guvcvcn0
80" Nc"tgecwfcek„p"gp"xc"glgewvkxc"fg"kpitguqu"fg"fgtgejq"r¿dnkeq"
fg"nc"Cfokpkuvtcek„p"Igpgtcn" fgn" Guvcfq"{"fg" nqu" qticpkuoqu"
r¿dnkequ"xkpewncfqu"q"fgrgpfkgpvgu"fg"gnnc0
90" Nc"eqncdqtcek„p"gp"nc"rgtugewek„p"fg"fgvgtokpcfqu"fgnkvqu."gp/
vtg"nqu"swg"fguvcecp"nqu"fgnkvqu"eqpvtc"nc"Jcekgpfc"r¿dnkec"{"nqu"
fgnkvqu"fg"eqpvtcdcpfq0
Cukokuoq."qvtqu"„ticpqu"cwvqp„okequ"{"nqecngu"iguvkqpcp"vtkdwvqu"
rtqrkqu"{"vtkdwvqu"egfkfqu0
Nc"Cigpekc"Vtkdwvctkc"vkgpg"eqoq"okuk„p"gn"hqogpvq"fgn"ewornkokgp/
vq"rqt"nqu"ekwfcfcpqu"fg"uwu"qdnkicekqpgu"Ý"uecngu0"Rctc"gnnq"fgucttqnnc"
fqu"npgcu"fg"cevwcek„pwpc"rctvg."nc"rtguvcek„p"fg"ugtxkekqu"fg"kphqt/
Pilar Cascales Angosto
572
ocek„p"{"cukuvgpekc"cn"eqpvtkdw{gpvg"rctc"okpkok¦ct"nqu"equvgu"kpfktgevqu"
cuqekcfqu"cn"ewornkokgpvq"fg"ncu"qdnkicekqpgu"vtkdwvctkcu"{."rqt"qvtc"rctvg."
nc"fgvgeek„p"{"tgiwnctk¦cek„p"fg"nqu"kpewornkokgpvqu"vtkdwvctkqu"ogfkcpvg"
cevwcekqpgu"fg"eqpvtqn0
Tgpvcu"swg"guvƒp"uqogvkfcu"c"tgvgpek„p"q"kpitguq"c"ewgpvc
/" Tgpfkokgpvqu"fgn"vtcdclq
Nc"tgvgpek„p"c"rtcevkect"uqdtg"nqu"tgpfkokgpvqu"fgn"vtcdclq"ugtƒ"gn"tg/
uwnvcfq"fg"crnkect"c"nc"ewcpvc"vqvcn"fg"ncu"tgvtkdwekqpgu"swg"ug"ucvkuhcicp"
q"cdqpgp."gn"vkrq"fg"tgvgpek„p"swg"eqttgurqpfc0
Ecuqu"rctvkewnctgu"eqp"tgvgpekqpgu"Ý"lcu
30" Tgpfkokgpvqu"fgn" vtcdclq"swg"ug" rgtekdcp"rqt"nc" eqpfkek„p"fg"
cfokpkuvtcfqtgu"q"okgodtqu"fg"nqu"eqpuglqu"fg"cfokpkuvtcek„p."
fg"ncu"lwpvcu"swg"jcicp"uwu"xgegu"{"fgoƒu"okgodtqu"fg"qvtqu"
„ticpqu"tgrtgugpvcvkxqu0
40" Tgpfkokgpvqu"fgn" vtcdclq" fgtkxcfqu" fg" korctvkt" ewtuqu." eqp/
hgtgpekcu."eqnqswkqu." ugokpctkqu" {"ukoknctgu"q" fgtkxcfqu"fg"nc"
gncdqtcek„p"fg"qdtcu"nkvgtctkcu."ctvuvkecu"q"ekgpvÝ"ecu."ukgortg"
swg"ug"egfc"gn"fgtgejq"c"uw"gzrnqvcek„p0
50" Cvtcuqu"fg"tgpfkokgpvqu"fgn"vtcdclq"swg"eqttgurqpfc"korwvct"c"
glgtekekqu"cpvgtkqtgu
Gp"gn"ecuq"fg"tgvtkdwekqpgu"gp"gurgekg"fgn"vtcdclq."pq"gzkuvktƒ"qdnkic/
ek„p"fg"ghgevwct"kpitguqu"c"ewgpvc"tgurgevq"c"ncu"eqpvtkdwekqpgu"ucvkuhg/
ejcu"rqt"nqu"rtqoqvqtgu"fg"rncpgu"fg"rgpukqpgu."fg"rncpgu"fg"rtgxkuk„p"
gortguctkcn"{"fg"owvwcnkfcfgu"fg"rtgxkuk„p"uqekcn"swg"tgfw¦ecp"nc"dcug"
korqpkdng0
/" Tgpfkokgpvqu"fgn"ecrkvcn"oqdknkctkq
Eqp"ectƒevgt"igpgtcn"nc"dcug"fg"tgvgpek„p"guvctƒ"eqpuvkvwkfc"rqt"nc"
eqpvtcrtguvcek„p"pvgitc"gzkikdng"q"ucvkuhgejc0
/" Tgpfkokgpvqu"fgtkxcfqu"fg"cevkxkfcfgu"geqp„okecu
Cevkxkfcfgu"rtqhgukqpcngu."gp"igpgtcn."nc"ewcpvc"fg"nc"tgvgpek„p"ug"
qdvgpftƒ"crnkecpfq""nqu"ukiwkgpvgu"rqtegpvclgu"uqdtg"nc"tgvtkdwek„p"pvgitc0
/" Cevkxkfcfgu"citeqncu"{"icpcfgtcu
Gn"vkrq"fg"tgvgpek„p"gu"uqdtg"nc"tgvtkdwek„p"pvgitc0"
573
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
/" Cevkxkfcfgu"hqtguvcngu
Ug"guvcdngeg"nc"qdnkicek„p"fg"tgvgpgt"ewcpfq"nqu"tgpfkokgpvqu"ugcp"
eqpvtcrtguvcek„p"fg"wpc"cevkxkfcf"hqtguvcn0"Ug"crnkec"uqdtg"nqu"kpitguqu"
pvgitqu"ucvkuhgejqu."eqp"gzegrek„p"fg"ncu"uwdxgpekqpgu"eqttkgpvgu"{"fg"
ecrkvcn."{"fg"ncu"kpfgopk¦cekqpgu0
/" Cevkxkfcfgu"gortguctkcngu"gp"guvkocek„p"qdlgvkxc
Ug"uwlgvcp"c"tgvgpek„p"fgvgtokpcfcu"qrgtcekqpgu"swg"ghgev¿cp"gortg/
uctkqu"uqogvkfqu"cn"ofivqfq"fg"guvkocek„p"qdlgvkxc"rctc"qvtqu"gortguctkqu0"
Ug"vtcvc"fg"wpc"ogfkfc"fg"eqpvtqn"rctc"gxkvct"hcevwtcekqpgu"rqt"gpvtgicu"
fg"dkgpgu"q"rtguvcekqpgu"fg"ugtxkekqu"kpgzkuvgpvgu."fgfwekdngu"gp"swkgp"
tgekdg"nc"hcevwtc"{"ukp"eqpugewgpekc"gp"swkgp"nc"gokvg"ukgortg"swg"pq"
gzegfc"nqu"nokvgu"swg"ng"gzenwktcp"fg"nc"guvkocek„p"qdlgvkxc0
/" Icpcpekcu"rcvtkoqpkcngu
Icpcpekcu"fgtkxcfcu"fg"vtcpuokukqpgu"q"tggodqnuqu"fg"ceekqpgu"{"
rctvkekrcekqpgu"fg"kpuvkvwekqpgu"fg"kpxgtuk„p"eqngevkxc0
Icpcpekcu"rcvtkoqpkcngu"fgtkxcfcu"fg"nqu"crtqxgejcokgpvqu"hqtgu/
vcngu"fg"nqu"xgekpqu"gp"oqpvgu"r¿dnkequ0
/" Qvtcu"tgpvcu"uwlgvcu"c"tgvgpek„p"q"kpitguq"c"ewgpvc
Guvctƒp"uwlgvcu"c"tgvgpek„p"q"kpitguq"c"ewgpvc"kpfgrgpfkgpvgogpvg"
fg"uw"ecnkÝ"ecek„p
30" Rtgokqu"gp"ogvƒnkeq0"
40" Tgpfkokgpvqu"rtqegfgpvgu"fgn"cttgpfcokgpvq"q"uwdcttgpfcokgpvq"
fg"dkgpgu"kpowgdngu"wtdcpqu0"
50" Tgpfkokgpvqu"rtqegfgpvgu"fg"nc"rtqrkgfcf"kpvgngevwcn."kpfwuvtkcn."
fg"nc"rtguvcek„p"fg"cukuvgpekc"vfiepkec."fgn"cttgpfcokgpvq"fg"dkgpgu"
owgdngu."pgiqekqu"q"okpcu"{"fgn"uwdcttgpfcokgpvq"fg"nqu"dkgpgu"
cpvgtkqtgu0"
60" Tgpfkokgpvqu"fgtkxcfqu"fg"nc"eguk„p"fgn"fgtgejq"c"nc"gzrnqvcek„p"
fgn"fgtgejq"fg"kocigp0"
Rtqdngocu"gpvtg"Cfokpkuvtcek„p"vtkdwvctkc"{"cfokpkuvtcfqu0
Gn"rwpvq"gp"swg"ug"ocpkÝ"guvc"oƒu"pgeguctkq"gn"rtkpekrkq"fg"dwgpc"hg"
gpvtg"nc"Cfokpkuvtcek„p"vtkdwvctkc"{"nqu"ekwfcfcpqu"gu"gp"nqu"rtqdngocu"
rncpvgcfqu"eqp"ncu"tgpvcu"swg"guvƒp"uqogvkfcu"c"tgvgpek„p"q"kpitguqu"c"
ewgpvc0
Pilar Cascales Angosto
574
Nc"N313;;:"fg"48"fg"hgdtgtq."Fgtgejqu"{"Ictcpvcu"fg"nqu"Eqpvtk/
dw{gpvgu."xkigpvg"jcuvc"gn"3"lwnkq"4226."gp"uw"Ecrvwnq"XKK"Î"Fgtgejqu"
{"Ictcpvcu"gp"gn"rtqegfkokgpvq"ucpekqpcfqt."pqu"gpeqpvtƒdcoqu"eqp"gn"
rtkpekrkq"fg"dwgpc"hg"gp"nc"Cfokpkuvtcek„p"vtkdwvctkc0
ctv055
30/"Nc"cevwcek„p"fg"nqu"eqpvtkdw{gpvgu"ug"rtguwrqpg"tgcnk¦cfc"fg"
dwgpc"hg0
40/"Eqttgurqpfg"c"nc"Cfokpkuvtcek„p"vtkdwvctkc"nc"rtwgdc"fg"swg"eqp/
ewttgp"ncu"ektewpuvcpekcu"swg"fgvgtokpcp"nc"ewnrcdknkfcf"fgn"kphtcevqt"gp"
nc"eqokuk„p"fg"kphtceekqpgu"vtkdwvctkcu0
Guvc"ng{"hwg"fgtqicfc"cn"gpvtct"gp"xkiqt"nc"N7:14225"fg"39"fkekgodtg."
NIV0
Ewcpfq"nc"eqokuk„p"fg"gzrgtvqu"tgcnk¦ctqp"gn"kphqtog"uqdtg"nc"tghqt/
oc"fg"nc"NIV"gp"gn"Kpuvkvwvq"fg"Guvwfkqu"Hkuecngu."ug"fkuewvk„"uqdtg"fglct"
kpenwkfq"q"pq"gn"rtkpekrkq"fg"dwgpc"hg"{"fgekfkgtqp"gnkokpctnq"cn"eqpuk/
fgtct"swg"fkejq"rtkpekrkq"gtc"¿vkn"gpvtg"rctvkewnctgu"fg"fgtgejq"rtkxcfq"
{"pq"rctc"nc"Cfokpkuvtcek„p0"Rqt"nq"vcpvq."gp"gn"vgzvq"crtqdcfq"rqt"nc"N"
7:14225"fg"39"fg"fkekgodtg"NIV."pq"crctgeg"pk"gn"rtkpekrkq"fg"dwgpc"hg"
pk"gn"fg"eqpÝ"cp¦c"ngivkoc0
Cukokuoq"xgoqu"swg"gp"gn"rwpvq"4"fgn"fgtqicfq"ctv0"55"fkeg"swg"nc"
ectic"fg"nc"rtwgdc"eqttgurqpfg"c"nc"Cfokpkuvtcek„p"vtkdwvctkc."rwgu"gp"nc"
N7:14225."NIV"crctgeg"nc"ectic"fg"nc"rtwgdc"gp"uw"ctv0"327."Ectic"fg"nc"
Rtwgdc"Gp"nqu"rtqegfkokgpvqu"fg"crnkecek„p"fg"nqu"vtkdwvqu"swkgp"jcic"
xcngt"uw"fgtgejq"fgdgtƒ"rtqdct"nqu"jgejqu"eqpuvkvwvkxqu"fgn"okuoq0"Wpc"
enctc"kpxgtuk„p"fg"nc"ectic"fg"nc"rtwgdc"hcxqtcdng"c"nc"Cfokpkuvtcek„p0
Gn"kpuvkvwvq"fg"nc"tgvgpek„p"gu"wp"rtqegfkokgpvq"fg"Ý"pcpekcek„p"
cpvkekrcfq"fg"nc"Jcekgpfc"R¿dnkec"{"fg"ictcpvc"fgn"etfifkvq"vtkdwvctkq"ug"
fgucttqnnc"ogfkcpvg"vtgu"tgncekqpgu
c+" Qdnkicek„p"fgn" ÐtgvgpgfqtÑ"htgpvg" c"nc"Cfokpkuvtcek„p"R¿dnkec"
*tgvgpgt"g"kpitguct+
d+" Tgncek„p"gpvtg" ÐtgvgpgfqtÑ" {" ÐtgvgpkfqÑ" q" eqpvtkdw{gpvg" *gn"
tgvgpkfq"uqrqtvc"nc"tgvgpek„p"rqt"gn"ÐtgvgpgfqtÑ+
e+" Tgncek„p"gpvtg"gn"ÐtgvgpkfqÑ"q" eqpvtkdw{gpvg"htgpvg"c"nc"Cfok/
pkuvtcek„p"R¿dnkec"*fgtgejq"c"fgfwektug"fg"nc"ewqvc"c"rcict"fgn"
korwguvq"fg"uw"tgpvc."pq"u„nq"ncu" ecpvkfcfgu"tgvgpkfcu" ukpq"ncu"
575
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
swg"gn"ÐtgvgpgfqtÑ"fgdk„"fg"tgvgpgt"*ctv0";;070KK"N5714228."KTRH."
cpvkiwq"ctv0"323"VTKTRH+0
ctv0";;0704
Ewcpfq"nc"tgvgpek„p"pq"ug"jwdkgtc"rtcevkecfq"q"nq"jwdkgtc"ukfq"rqt"wp"
korqtvg"kphgtkqt"cn"fgdkfq."rqt"ecwuc"korwvcdng"cn"ÐtgvgpgfqtÑ"w"qdnkicfq"
c"kpitguct"c"ewgpvc."gn"rgtegrvqt"fgfwektƒ"fg"nc"ewqvc"*fg"uw"korwguvq+"
nc"ecpvkfcf"swg"fgdk„"ugt"tgvgpkfc"*{"pq"nc"swg"ghgevkxcogpvg"uqrqtv„+0
Csw"guvcoqu"cpvg"wpc"ÐÝ"eek„p"ngicnÑ0"Cu"vgpgoqu
/" Tgvgpgfqt"tgvkgpg"ecpvkfcfgu"kphgtkqtgu"c"ncu"fgdkfcu0
/" Tgvgpkfq"pq"crnkec"nc"ÐÝ"eek„p" ngicnÑ"g"kpitguc" gp"uw"cwvqnkswk/
fcek„p"nq"pq"tgvgpkfq0"
/" Nc"kpurgeek„p" fg" vtkdwvqu" tgencoc"ncu" ecpvkfcfgu" pq" tgvgpkfcu"
c"nc" gortguc"eqp" qdnkicek„p"fg"tgvgpgt."eqp" rquvgtkqtkfcf"c"nc"
rtgugpvcek„p"fg"nc"cwvqnkswkfcek„p"fgn"tgvgpkfq0
Gn"rtqdngoc"swg"ug"rtgugpvc"gu"gn"ukiwkgpvg
/" Pq"gu" rqukdng" gzkikt"cn" tgvgpgfqt" swg"kpitgug"wpcu" ecpvkfcfgu"
swg"fgdk„"tgvgpgt"{"swg"hwgtqp"cwvqnkswkfcfcu"rqt"gn"tgvgpkfq0
/" Guvcoqu"cpvg"wp"ecuq"fg"fwrnkekfcf"fg"rciq0
/" Eqpuvkvw{g"rqt"vcpvq"wp"ecuq"fg"gptkswgekokgpvq"kplwuvq0
Nc"vguku"fg"nc"Cfokpkuvtcek„p"gp"uw"fghgpuc"gu"nc"swg"ukiwg
/" Nc"qdnkicek„p"fg"tgvgpgt"gu"wpc"qdnkicek„p"cwv„pqoc0
/" Pq"gu"wp" gptkswgekokgpvq" kplwuvq" rqtswg" gn" rgtegrvqt" rwgfg"
fgueqpvctug"ncu"ecpvkfcfgu"pq"tgvgpkfcu0
Ghgevkxcogpvg"ncu"qdnkicekqpgu"uqp"cwv„pqocu"rgtq"guvƒp"tgncekqpc/
fcu"gpvtg"u0"Cwvqpqoc"pq"gu"nq"okuoq"swg"kpfgrgpfgpekc0
Nc"lwtkurtwfgpekc"jkuv„tkec"ng"fc"nc"tc¦„p"c"nc"Cfokpkuvtcek„p"dcuƒp/
fqug"gp"swg
/" Tgvgpgfqt"{"tgvgpkfq"uqp"qdnkicekqpgu"cwv„pqocu0
/" Pq"jc{"fwrnkekfcf"fg"rciq0
/" Gn"uwlgvq"ecwucpvg"fgn"gptkswgekokgpvq"kplwuvq"gu"gn"eqpvtkdw{gpvg"
swg"pq"ug"fgfwlq"nc"Ý"eek„p"ngicn0
fkevcokpcpfq"gp"uwu"ugpvgpekcu
Pilar Cascales Angosto
576
3³"/"gzkikt"cn"tgvgpgfqt"ncu"ecpvkfcfgu"swg"kpfgdkfcogpvg"pq"tgvwxq"{"
rqt"nq"vcpvq"pq"kpitgu„"gp"vkgorq"{"hqtoc."gu"wp"cevq"cfokpkuvtcvkxq"ngicn0
4³"/"pq"gzkuvg"gptkswgekokgpvq"kplwuvq"rctc"gn"tgvgpgfqt"rqtswg"fiuvg"
vkgpg"fgtgejq"c"nc"ceek„p"fg"tgitguq"*xc"ekxkn"q"tgencocek„p"eqpvgpekquq/
cfokpkuvtcvkxc+"tgencocpfq"c"nqu"uwlgvqu"pq"tgvgpkfqu"ncu"ecpvkfcfgu"swg"
ngu"uqp"gzkikfcu0
5³"/"uk"nqu"pq"tgvgpkfqu"kpitguctqp"gp"uwu"cwvqnkswkfcekqpgu"ncu"ecpvk/
fcfgu"pq"tgvgpkfcu"rqt"gn"tgvgpgfqt."rwgfgp"tgencoctncu"eqoq"kpitguqu"
kpfgdkfqu0
Eqoq"eqpugewgpekc
/" Pq"gu"wp"cevq"kngicn0
/" Gn"tgvgpgfqt"vkgpg"Ðceek„p"fg"tgitguqÑ"eqpvtc"gn"tgvgpkfq0
/" Gn"tgvgpkfq"rwgfg"rgfkt"nc"Ðfgxqnwek„p"fg"kpitguqu"kpfgdkfquÑ0
Rgtq"fg"pwgxq"uwtig"gn"rtqdngoc."Ðgn"vkgorq"{"nc"rtguetkrek„pÑ"{"gu"
swg"ewcpfq"gn"tgvgpgfqt"glgteg"uw"fgtgejq"c"nc"Ðceek„p"fg"tgitguqÑ"{"gn"pq"
tgvgpkfq"rqt"gn"tgvgpgfqt"uqnkekvc"nc"Ðfgxqnwek„p"fg"kpitguqu"kpfgdkfquÑ"
ug"gpewgpvtgp"eqp"swg"jc{c"rtguetkvq"gn"rnc¦q"rctc"glgtegt"ncu"ceekqpgu0
Nc"pwgxc"lwtkurtwfgpekc"c"rctvkt"fg"nc"UVU"fg"35"fg"pqxkgodtg"fg"
3;;;."vtcvc"fg"uqnxgpvct"guvg"rtqdngoc."vtcvƒpfqnq"eqoq"gptkswgekokgpvq"
kplwuvq."fkevcpfq"pwogtqucu"ugpvgpekcu"hcxqtcdngu"c"nqu"eqpvtkdw{gpvgu."
cu"vgpgoqu
Ncu"Ugpvgpekcu"fgn"Vtkdwpcn"Uwrtgoq"swg"vtcvcp"fgn"gptkswgekokgpvq"
kplwuvq"fg"ncu"nkswkfcekqpgu"vtkdwvctkcu"fg"tgvgpekqpgu"uqp"gpvtg"qvtcu
/"UVU"fg"3513313;;;."Tgewtuq"fg"Ecucek„p"38813;;70
/"UVU"fg"4912414229."Tgewtuq"fg"Ecucek„p"4622142240
/"UVU"fg"71251422:."Tgewtuq"fg"Ecucek„p"56;;142240
/"UVU"fg"31291422:."Tgewtuq"fg"Ecucek„p"74;8142240
/"UVU"fg"381291422:."Tgewtuq"fg"Ecucek„p"rctc"WpkÝ"ecek„p"fg"nc"
Fqevtkpc"5;:142260
/"UVU"fg"441321422:."Tgewtuq"fg"Ecucek„p";75142270
/"UVU"fg"431271422;."Tgewtuq"fg"Ecucek„p"4477142250
/"UVU"fg"3712;1422;."Tgewtuq"fg"Ecucek„p"5988142250
/"UVU"fg"291341422;."Tgewtuq"fg"Ecucek„p"3:8142260
577
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
/"UVU"fg"4312314232."Tgewtuq"fg"Ecucek„p"38:7142260
/"UVU"fg":12414232."Tgewtuq"fg"Ecucek„p"rctc"nc"Wpkhkecek„p"nc"
Fqevtkpc"68142280
/"UVU"fg"8/33/4234."Tgewtq"fg"Ecucek„p"85:41422;0
Ugpvgpekc"fgn"Vtkdwpcn"Uwrtgoq"fg"35/pqxkgodtg/3;;;"fkeg
Ðwpq"fg"nqu"oƒu"itcxgu"rtqdngocu"fgtkxcfqu"fg"nc"kpuwÝ"ekgpvg"tgiwnc/
ek„p"fgn"kpuvkvwvq"lwtfkeq"fg"nc"tgvgpek„p"vtkdwvctkcÑ"tgÝ"tkfipfqug"c"swg"nc"
ewguvk„p"pq"ug"uqnwekqpc"vcpvq"gp"ewcpvq"pq"ug"oqfkÝ"swg"nc"ÐkpuwÝ"ekgpvg"
ngikuncek„pÑ0
Ugpvgpekc"fgn"Vtkdwpcn"Uwrtgoq"fg"49"fg"hgdtgtq"42290/"
ÐHwpfcogpvq"fg"Fgtgejq"QEVCXQ0/"Wpc"eqpfwevc"fg"guvc"pfqng"{c"
hwg"eqpukfgtcfc"eqoq"wpc"Ðenctc."tqvwpfc"{"cdwukxc"fqdng"korqukek„pÑ"
gp"pwguvtc"ugpvgpekc"fg"35"fg"pqxkgodtg"fg"3;;;"*H0L0"7³+"rqt"nq"swg"gp"
xktvwf"fgn"rtkpekrkq"fg"Wpkfcf"fg"Fqevtkpc"jgoqu"fg"guvct"c"nq"cnn"fkejqÑ0
ÐPq"gu"qekquq."ukp"godctiq."c‚cfkt"cniwpc"eqpukfgtcek„p"uqdtg"guvc"
eqpfwevc"fg"nc"Cfokpkuvtcek„p0"Uk"nc"rtgvgpuk„p"fg"qdvgpgt"wp"fqdng"rciq"
*{"pq"qvtc"equc"gu"nc"fqdng"korqukek„p+"eqpuvkvw{g"wp"enctq"cdwuq"ewcpfq"
vkgpg"nwict"gp"gn"ugpq"fg"ncu"tgncekqpgu"gpvtg"rctvkewnctgu."gn"tgrtqejg"
swg"guvc"eqpfwevc"ogtgeg"gu"enctcogpvg"uwrgtkqt"uk"rtqxkgpg"fg"wp"gpvg"
r¿dnkeq0"Ewcpfq"wp"gpvg"r¿dnkeq"rtgvgpfg"wp"fqdng"rciq"pq"uqnq"kpewttg"
gp"wp"rcvgpvg"cdwuq"fg"fgtgejq"swgdtcpvcpfq"gn"rtkpekrkq"wpkxgtucn"fg"
Ðdwgpc"hgÑ"swg"jc"fg"tgikt"ncu"tgncekqpgu"lwtfkecu"ukpq"swg"eqpewnec"
ncu"dcugu"gugpekcngu"fgn"qtfgpcokgpvq"lwtfkeq"wpq"fg"ew{qu"rknctgu"
gu"nc"Ðqdlgvkxkfcf"eqp"swg"nc"Cfokpkuvtcek„p"jc"fg"ugtxkt"nqu"kpvgtgugu"
igpgtcnguÑ"{"Ðcevwct"eqphqtog"c"nc"ng{"{"gn"fgtgejqÑ"*ctvewnq"325"fg"nc"
Eqpuvkvwek„p+0"Rwgu"dkgp."ewcpfq"guvq"uwegfg"ug"uwrgfkvcp"guvqu"xcnqtgu"
dƒukequ"fg"nc"eqpxkxgpekc"c"eqpukfgtcekqpgu"ogtcogpvg"geqp„okecu"fg"
wp"tcpiq"enctcogpvg"kphgtkqt"{."ukp"fwfc."vcn"tguwnvcfq"fgdg"ugt"eqttgikfqÑ0
ÐRtwgdc"eqpenw{gpvg"fg"swg"nc"kpvgtrtgvcek„p"swg"uqdtg"gn"cnecpeg"
fgn"ctvewnq"32"jcegp"nc"ugpvgpekc"tgewttkfc"{"ncu"tguqnwekqpgu"cfokpku/
vtcvkxcu"gu"nc"fg"swg"uw"gzkigpekc"jkrgtvtqÝ"cfc"nngxc"fg"oqfq"kpgzqtcdng"
c"guc"fwrnkekfcf"fg"rciqu."fg"nc"qdnkicek„p"vtkdwvctkc."fwrnkekfcf"swg."gp"
pkpi¿p"ecuq."rwgfg"ugt"wpc"eqpugewgpekc"n„ikec."pcvwtcn"{"lwtfkec"fgn"
ukuvgoc"fg"tgvgpekqpgu0
Pilar Cascales Angosto
578
HCNNQ
Gp"cvgpek„p"c"nq"gzrwguvq"{"gp"pqodtg"fg"Uw"Oclguvcf"Gn"Tg{."nc"
Ugeek„p"Ugiwpfc"fg"nc"Ucnc"fg"nq"Eqpvgpekquq"Cfokpkuvtcvkxq"fg"nc"Cw/
fkgpekc"Pcekqpcn"jc"fgekfkfq
GUVKOCT"gn"tgewtuq"eqpvgpekquq"cfokpkuvtcvkxq"kpvgtrwguvq"rqt"nc"
tgrtgugpvcek„p"rtqegucn"fg"nc"gpvkfcf"ENGUC"U0N0"eqpvtc"nc"tguqnwek„p"
fgn"Vtkdwpcn"Geqp„okeq"Cfokpkuvtcvkxq"Egpvtcn"fg"hgejc":"fg"pqxkgo/
dtg"fg"4229."c"swg"ncu"rtgugpvgu"cevwcekqpgu"ug"eqpvtcgp."{"CPWNCT"
nc"tguqnwek„p"korwipcfc"{"ncu"nkswkfcekqpgu"fg"swg"vtcg"ecwuc"rqt"uw"
fkueqphqtokfcf"c"Fgtgejq."eqp"ncu"eqpugewgpekcu"ngicngu"kpjgtgpvgu"c"
fkejc"fgenctcek„pÑ0
ÐUkp"korqukek„p"fg"equvcuÑ0
Ugpvgpekc"V0U0"*Ucnc"5+"fg"8"fg"pqxkgodtg"fg"4234
ÐHwpfcogpvq"fg"Fgtgejq"VGTEGTQ0ÎFgn"gzcogp"fg"nqu"jgejqu"
cpvgtkqtgu"tguwnvc"rcvgpvg"swg"ug"jc"rtqfwekfq"gn"gptkswgekokgpvq"kplwuvq"
swg"ug"fgpwpekc"gp"nqu"oqvkxqu"fgn"tgewtuq0
Gp"ghgevq."jc"jcdkfq"wp"gptkswgekokgpvq"rqt"rctvg"fg"nc"Jcekgpfc"
R¿dnkec"cn"kpitguct"gp"uwu"ctecu"gn"korqtvg"fgn"KXC"eqttgurqpfkgpvg"c"
3;;9."ukp"swg"jc{c"rtqegfkfq"c"uw"fgxqnwek„p."rqt"gpvgpfgt"swg"ug"jcdc"
rtqfwekfq"nc"rtguetkrek„p0
Gp"ugiwpfq"nwict."ug"jc"gzkikfq"c"URK"gug"okuoq"korwguvq"rqt"gn"
okuoq"rgtqfq0
Gp"vgtegt"vfitokpq."pq"gzkuvg"rtgegrvq"ngicn"cniwpq"swg"lwuvkÝ"swg"guvc"
fqdng"korqukek„p"rqt"gn"okuoq"jgejq"korqpkdng0
Eqpewttgp."rqt"vcpvq."nqu"vtgu"gngogpvqu"rtgekuqu"swg"tgswkgtg"nc"
fqevtkpc"{"nc"lwtkurtwfgpekc."ug"rtgekucp"rctc"swg"ug"fg"guvg"gptkswgek/
okgpvq."nq"swg"eqorqtvc"nc"guvkocek„p"fgn"tgewtuq."ukp"pgegukfcf"fg"gpvtct"
c"gzcokpct"gn"tguvq"fg"nqu"oqvkxqu0
Gn"Cdqicfq"fgn"Guvcfq"cngic"gp"eqpvtc"fg"guvc"eqpenwuk„p"swg"URK"pq"
guvƒ"ngikvkocfc"rctc"rgfkt"swg"ug"fgxwgnxcp"c"nc"Lwpvc"fg"Icnkekc"fkejqu"
korqtvgu0
Vcn"gzegrek„p"pq"fgdg"ugt"cegrvcfc."rwgu"cwpswg"nc"tgewttgpvg"rkfg."
gp"ghgevq."eqp"ectƒevgt"uwdukfkctkq"nc"fgxqnwek„p"c"nc"Lwpvc."nq"ekgtvq"gu"
swg"uw"rtgvgpuk„p"rtkpekrcn"Î{"cu"ug"fkeg"gp"gn"rtqrkq"oqvkxq"ugzvq"*r0"
579
DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
87+Î"gu"nc"cpwncek„p"fg"nc"nkswkfcek„p."rctc"nq"ewcn"u"swg"guvƒ"ngikvkocfc."
cn"ugt"gnnc"nc"fguvkpcvctkc"fg"vcn"nkswkfcek„pÑ0
HCNNCOQU
Swg"fgenctcoqu"jcdgt"nwict"{."rqt"nq"vcpvq."GUVKOCOQU"gn"rtgugpvg"
tgewtuq"fg"ecucek„p"p0³"85:41422;."kpvgtrwguvq"rqt"nc"UQEKGFCF"Rò/
DNKEC"FG"KPXGUVKOGPVQU"FG"ICNKEKC."U0C0."eqpvtc"nc"ugpvgpekc"
fkevcfc"rqt"nc"Ugeek„p"Ugzvc"fg"nc"Ucnc"fg"nq"Eqpvgpekquq/Cfokpkuvtcvkxq"
fg"nc"Cwfkgpekc"Pcekqpcn"gp"hgejc"52"fg"ugrvkgodtg"fg"422;."swg"tgxq/
ecoqu."{"fgdgoqu"GUVKOCT"gn"tgewtuq"eqpvgpekquq"cfokpkuvtcvkxq"p0³"
3;1422;."fgenctcpfq"nc"pwnkfcf"rqt"uw"fkueqphqtokfcf"c"Fgtgejq"nqu"cevqu"
tgewttkfqu="ukp"gzrtguc"eqpfgpc"gp"ncu"equvcu"fg"guvc"ecucek„p."fgdkgpfq"
ecfc"rctvg"ucvkuhcegt"ncu"uw{cu"gp"ewcpvq"c"ncu"fg"nc"kpuvcpekcÑ0
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rtqdngoc"fgn"gptkswgekokgpvq"kplwuvq"guvƒp"fkevcfcu"c"qdnkicekqpgu"
vtkdwvctkcu"cpvgtkqtgu"c"nc"gpvtcfc"gp"xkiqt"fg"nc"Ng{"7:14225."Igpgtcn"
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fqpfg"gtc"nc"Cfokpkuvtcek„p"nc"swg"vgpc"swg"rtqdct"nqu"jgejqu."cjqtc"gu"
gn"swg"tgencoc"uwu"fgtgejqu"gn"swg"vkgpg"nc"ectic"fg"nc"rtwgdc0"*ctv0"327+
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tgrgtewvg"c"vqfqu"nqu"ekwfcfcpqu"nc"cevkxkfcf"Ý"pcpekgtc"fgn"Guvcfq"c"
vtcxfiu"fg"uwu"kpuvkvwekqpgu"fg"Fgtgejq"Hkpcpekgtq."Hkuecn"{"Vtkdwvctkq."
uwu"rtkpekrkqu"pqtocvkxqu."{"gp"gurgekcn"gn"rtkpekrkq"fg"dwgpc"hg."cu"
eqoq"nqu"rtqdngocu"swg"uwtigp"gpvtg"nc"Cfokpkuvtcek„p"vtkdwvctkc"{"nqu"
eqpvtkdw{gpvgu"{"swg"swgfc"fg"ocpkÝ"guvq"nc"hwpek„p"swg"glgteg"gn"Vtkdw/
pcn"Uwrtgoq"swg"gu"{"jc"ukfq"nc"fg"uqnxgpvct"nqu"rtqdngocu"ogfkcpvg"nc"
kpvgtrtgvcek„p"fg"ncu"pqtocu"gtt„pgcogpvg"crnkecfcu"q"kpuwÝ"ekgpvgu"gp"
uw"tgfceek„p."kpvgtrtgvƒpfqncu"fgdkfcogpvg."cenctƒpfqncu"gp"nq"rqukdng."
fg"cj."swg"nc"rcnrcdng"{"ocpkÝ"guvc"gnkokpcek„p"fgn"rtkpekrkq"fg"dwgpc"
hg"gp"nc"pqtocvkxc"vtkdwvctkc."nc"xwgnxc"c"kpenwkt"rqt"ogfkq"fg"uwu"ugpvgp/
ekcu0"Gp"ewcpvq"c"nc"rtqdngoƒvkec"swg"ug"rtgugpvc"gp"nc"tgncek„p"gpvtg"nc"
Cfokpkuvtcek„p"vtkdwvctkc"{"nqu"cfokpkuvtcfqu"ug"tguqnxgtc"hƒeknogpvg"eqp"
nqu"ogfkqu"swg"rqugg"nc"rtqrkc"Cfokpkuvtcek„p"{c"swg"nqu"fcvqu"fg"ecuk"
vqfc"nc"rqdncek„p"ug"gpewgpvtcp"kphqtocvk¦cfqu"{"eqp"gn"ogtq"jgejq"fg"
Pilar Cascales Angosto
57:
crtgvct"wpc"vgenc"gp"uw"ukuvgoc"kphqtoƒvkeq"{"etw¦ct"nqu"fcvqu"fg"nqu"cigp/
vgu"tgvgpgfqtgu"{"tgvgpkfqu"rwgfg"eqpqegt"uk"ug"cdqpctqp"rqt"gn"tgvgpkfq"
ncu"ecpvkfcfgu"pq"kpitgucfcu"rqt"gn"tgvgpgfqt0"Gp"ecuq"fg"kphtceek„p"rqt"
ewnrc"q"pginkigpekc"fgn"cigpvg"tgvgpgfqt."gu"ngicn"{"n„ikeq"korqpgtng"ncu"
ucpekqpgu"rgtvkpgpvgu."rgtq"u„nq"cn"tgvgpgfqt"rqt"nc"kphtceek„p"eqogvkfc."
fglcpfq"nkdtg"fg"kplwuvqu"ectiqu"cn"pq"tgvgpkfq"rqt"gn"tgvgpgfqt"ew{c"¿pkec"
ceek„p"jc"ukfq"cdqpct"nq"swg"fin"etg{„"fg"DWGPC"HG"wp"fgdgt"exkeq"fg"
kpitguct"nq"pq"tgvgpkfq0
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ekcvtkdwvctkc0gu1CGCV0kpvgtpgv1KpkekqaguaGU1NcaCigpekcaVtkdwvctkc1
Kphqtocekqpakpuvkvwekqpcn1Kphqtocekqpakpuvkvwekqpcn0ujvon
CIGPEKC"VTKDWVCTKCgpvc"uqogvkfcu"c"tgvgpek„p0/"jvvr0cigp/
ekcvtkdwvctkc0gu1CGCV0kpvgtpgv1KpkekqaguaGU1aUgiogpvqua1Ekwfcfcpqu1
TgvgpekqpguacaewgpvcafgnaKTRH1aSwgatgpvcuaguvcpauqogvkfcuaca
tgvgpekqpaqakpitguqacaewgpvca0ujvon
CIGPEKC"VTKDWVCTKCc"7132."Tgncvkxc" c" nc" nkswkfcek„p" fg" nc"
qdnkicek„p"fg"tgvgpgtÈ
jvvr"ngu1CGCV1EqpvgpkfquaEqowpgu1
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ngu1Hqtqaitcpfguagortgucu1Etkvgtkquaigpgtcngu1PqafgenctaKTRH0rfh
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Tgvgpek„p"vtkdwvctkc
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DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
FGNICFQ"UCPEJQ."ECTNQU"FCXKFNc"crnkecek„p"gtt„pgc"fgn"vkrq"
gp"ncu" tgvgpekqpgu"fg" vtcdclq"rgtuqpcn0"42320/" jvvr
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p¿ogtq0/"TCL{N0"Ocftkf."3;:50
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‚" Ng{"6914225."fg"48"fg"pqxkgodtg."Igpgtcn"Rtguwrwguvctkc
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ukp"Ý"pgu"nwetcvkxqu"{"fg"nqu"kpegpvkxqu"Ý"uecngu"cn"ogegpc¦iq
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Pilar Cascales Angosto
582
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rtgxgpek„p"fgn"dncpswgq"fg"ecrkvcngu
‚" Ng{"4213;;2."fg"3;"fg"fkekgodtg."uqdtg"Tfiikogp"Hkuecn"fg"ncu"Eqqrg/
tcvkxcu
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vtkdw{gpvgu",
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ogpvq"Igpgtcn"fg"Tgecwfcek„p
‚" Tgcn"Fgetgvq"38:613;;2."fg"42"fg"fkekgodtg."rqt"gn"swg"ug"crtwgdc"gn"
Tgincogpvq"Igpgtcn"fg"Tgecwfcek„p
‚" Tgcn"Fgetgvq"373614229"fg"36"fg"cdtkn."rqt"gn"swg"ug"crtwgdc"gn"Rncp"
Igpgtcn"fg"Eqpvcdknkfcf
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c"nqu"Ugtxkekqu"R¿dnkequ
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vtcekqpgu"R¿dnkecu"{"fgn"Rtqegfkokgpvq"Cfokpkuvtcvkxq"Eqo¿p0"TLCR"
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‚" TF"328714229."49"lwnkq0"Tivq"itcn"fg"cevwcekqpgu"{"rtqegfkokgpvqu"fg"
iguvk„p"g"kpurgeek„p"vtkdwvctkc" {"fg"fgucttqnnq"fg"nc"pqtocu"eqowpgu"
fg"nqu"rtqegfkokgpvqu"fg"crnkecek„p"fg"nqu"vtkdwvqu0
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fgn"Eqpvtkdw{gpvg0
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tfiikogp"ucpekqpcfqt"vtkdwvctkq0
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eqowpkecekqpgu"cfokpkuvtcvkxcu"qdnkicvqtkcu"rqt"ogfkqu"gngevt„pkequ"
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Rgtuqpcu"Hukecu"{"fg"oqfkÝ"ecek„p"rctekcn"fg"ncu"ng{gu"fg"nqu"Korwguvqu"
uqdtg"Uqekgfcfgu."uqdtg"nc"Tgpvc"fg"pq"Tgukfgpvgu"{"uqdtg"gn"Rcvtkoqpkq
‚" Ng{"5913;;4."fg"4:"fg"fkekgodtg."fgn"Korwguvq"uqdtg"gn"Xcnqt"C‚cfkfq
‚" Ng{"5:13;;4."fg"4:"fg"fkekgodtg."fg"Korwguvqu"Gurgekcngu
‚" Ng{"3;13;;3."fg"8"fg"lwpkq."fgn"Korwguvq"uqdtg"gn"Rcvtkoqpkq
‚" Ng{":13;:;."fg"35"fg"cdtkn."fg"Vcucu"{"Rtgekqu"R¿dnkequ
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DeÝ nición del derecho Ý nanciero, Ý scal y tributario. Principios normativos...
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Fqpcekqpgu
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incogpvq"fgn"Korwguvq"uqdtg"nc"Tgpvc"fg"ncu"Rgtuqpcu"Hukecu
‚" Tgcn"Fgetgvq"Ngikuncvkxq"714226."fg"7"fg"oct¦q."rqt"gn"swg"ug"crtwgdc"gn"
vgzvq"tghwpfkfq"fg"nc"Ng{"fgn"Korwguvq"uqdtg"nc"Tgpvc"fg"pq"Tgukfgpvgu
‚" Tgcn"Fgetgvq"Ngikuncvkxq"614226."fg"7"fg"oct¦q."rqt"gn"swg"ug"crtwgdc"
gn"vgzvq"tghwpfkfq"fg"nc"Ng{"fgn"Korwguvq"uqdtg"Uqekgfcfgu
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crtwgdc"gn"Vgzvq"Tghwpfkfq"fg"nc"Ng{"fgn"Korwguvq"uqdtg"Vtcpuokukqpgu"
Rcvtkoqpkcngu"{"Cevqu"Lwtfkequ"Fqewogpvcfqu
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ug"crtwgdcp"ncu"vctkhcu"{"nc"kpuvtweek„p"fgn"korwguvq"uqdtg"cevkxkfcfgu"
geqp„okecu0
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vcucu"gp"gn"ƒodkvq"fg"nc"Cfokpkuvtcek„p"fg"Lwuvkekc"{"fgn"Kpuvkvwvq"Pc/
ekqpcn"fg"Vqzkeqnqic"{"Ekgpekcu"Hqtgpugu0"Ng{"fg"Vcucu0
Jcekgpfcu"Nqecngu
TF/N"414226"fg"7"fg"oct¦q0"Ug"crtwgdc"VT"Ng{"Tgiwncfqtc"fg"Jcekgpfcu"
Nqecngu"*xkigpvg"jcuvc"37"lwnkq"4237+
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