🌎 The School of Law of Universidad de Buenos Aires has just released the new issue of its prestigious Revista Debates de Derecho Tributario y Financiero. Issue 13 of Year IV is themed around Constitutional (Tax and Budgetary) Law and it is available in Spanish here: https://bit.ly/3zPsBmM
Some of the articles featured in this issue are the following:
âž¡ “A 30 años de la reforma constitucional de 1994: sus implicancias en la “Constitución tributaria” (“30 years after the 1994 constitutional reform: its implications in the ‘Tax Constitution'”), by Gabriela Inés Tozzini (p. 96-116).
âž¡ “Reflexiones sobre el Constitucionalismo Digital y el Derecho Tributario Moderno: ‘A 30 años de la Reforma Constitucional’. ¿Hacia un Derecho Constitucional Tributario Digital?” (“Reflections on Digital Constitutionalism and Modern Tax Law: ’30 years after the Constitutional Reform’. Towards a Digital Constitutional Tax Law?”), by Adolfo Iriarte Yanicelli (P.h.D) (p. 117-147).
âž¡ “Reflexiones sobre el marco constitucional de la actividad financiera del Estado” (“Reflections on the constitutional framework for the financial activity of the State”), by Fabiana Schafrik (p. 148-159).
âž¡ “La teorÃa de la representación como fundamento del principio de reserva de ley en materia tributaria. Una perspectiva histórica, filosófica y polÃtica” (“The theory of representation as a foundation of the principle of reservation of law in tax matters. A historical, philosophical and political perspective”), by Débora Bursztyn and German Krivocapich (p. 177-197).
âž¡ “La prohibición de la integración analógica en el Derecho Tributario” (“The prohibition of analogical integration in Tax Law”), by Guillermina Gamberg and Patricio Urresti (p. 259-285).
âž¡ “El principio de generalidad y su incardinación con los principios de igualdad y capacidad contributiva. Su derivación de la forma republicana de gobierno” (“The principle of generality and its link with the principles of equality and ability to pay. Its derivation from the republican form of government”), by Gisela Hörisch Palacio and Marly E. M. Breitenbruch (p. 338-346).
âž¡ “El principio de equidad como principio constitucional tributario” (“The principle of equality as a constitutional tax principle”), by Luciana Belén Casadavant, Pamela Jursza and Diana M. Queirolo (p. 401-425).
âž¡ “Criterios doctrinales para tener por satisfecho el principio de igualdad en la ley: capacidad contributiva (tributos fiscales) y razonabilidad (tributos extrafiscales)” (“Doctrinal criteria for satisfaction of the principle of equality: contributive capacity (fiscal taxes) and reasonableness (extra-fiscal taxes)”), by MarÃa A. Capria and Claudio Esteban Luis (p. 466-477).
âž¡ “La garantÃa constitucional de protección integral de la familia y su satisfacción en el impuesto a las ganancias” (“The constitutional guarantee of integral protection of the family and its satisfaction in the income tax”), by Guillermo Ignacio Gerth (p. 490-501).
