Person and Tax Law. STC 45/1989, 20 of february
Main Article Content
Abstract
La relación Persona-Derecho Tributario continúa estando ausente de la dogmática tributaria y, claro está, sigue sin aparecer tanto en la normativa reguladora del sistema como, desde luego, en la realidad resultante de su concreta y cotidiana aplicación. Tampoco el Tribunal Constitucional se fatigó en hacerla comparecer en estos veinticinco años de jurisprudencia constitucional tributaria. El examen de las SSTC 209/1988 y 45/1989 permite abordar la percepción que el Tribunal Constitucional tiene del IRPF como el más "personal" de los impuestos del sistema, al tiempo que da pie para relatar la involución jurisprudencial de la igualdad en el ámbito de este Impuesto: desde el derecho fundamental a la igualdad contributiva (ex artículos 14 y 31 CE), hasta el actual y desamparado principio de igualdad tributaria del artículo 31.1 CE).
Details
Article Details
RIGHTS TRANSFER
By submitting the article for evaluation and subsequent publication in Persona y Derecho, the AUTHOR grants exclusive economic and/or exploitation rights: reproduction, distribution, public communication, transformation/translation/creation of derivative works, and commercialisation to the University of Navarra through its Publications Service, for the maximum legal period in force -the author's lifetime and seventy years after his or her death or declaration of death-, in any country, and in any of the current and future publishing modalities, both in print and electronic versions.
In the event that the article is not accepted for publication , this transfer of rights lapses with the communication of the refusal to the AUTHOR.
The AUTHOR affirms that the article is unpublished, that it has not been sent simultaneously to another publication medium and that the rights have not been transferred exclusively previously. He is responsible to the University of Navarra through its Publications Service for the authorship and originality of his work, as well as for all pecuniary charges that may arise for the University of Navarra through its Publications Service, in favor of third parties due to actions, claims or conflicts arising from the breach of obligations by the AUTHOR.