Resumen Capitulo I Derecho Tributario

 

HC_CAFL X_@OSXJ_@L ISJXCKJNXCAL Rjrtc Icmcrjn H_. Kjral Jurcn`l Jnvcúl Lvjmhl

AJR@XSNL @ HC_CAFL E@MJMA@C_L, FJA@CMHJ RÔON@AJ  P HC_CAFL X_@OSXJ_@L X_@OSXJ_@L

Q`ckprc fj cx`st`hl umj almeus`ñm alm cstjs trcs rjkjs hcn Hcrcafl Rls`t`vl, cn jutlr Ecrmjmhl Qj`mz hc Oudjmhj, sc cxprcsj jn rcspcatl y cstjoncac quc „laurrc plr ltrj pjrtc, quc nj jat`v`hjh e`mjma`crj hcn Cstjhl y hc nls hckês cmtcs pôon`als, ml sc n`k`tj j cstjoncacr y rcajuhjr `kpucstls, su êko`tl cs kuafl kjs jkpn`l, cx`stcm cx`stcm hls kjm`ecstja`lmcs h hc c cstj jat`v`hjh7 : nls jatls quc sc rcjn`zjm pjrj nj lotcma`ñm hc kch`ls calmñk`als, kch`jmtc prlach`k`cmtls ml `kpls`t`vls y ? nls jatls quc sc prlhuacm pjrj cn ckpncl hc nls rcaursls quc plr aujnqu`cr almhuatl, `menuycm cm njs êrcjs puon`ajs, cstls hls irjmhcs irupls hc jatls, j pcsjr hc tcmcr ajrêatcr tr`outjr`l, sc r`icm tjko`àm plr mlrkjs durëh`ajs cspca`jncs, quc hcocm `mtcirjrsc hcmtrl hcn s`stckj durëh`al e`mjma`crl.‛

LODCXL HCN HC_CAFL X_@XSOJ_@L

Xlhj rjkj hcn Hcrcafl hcmtrl hc su um`vcrsl t`cmc um lodctl prlp`l y kctlhls jpn`ajoncs j su h`sa`pn`mj, cn Hcrcafl Xr`outjr`l t`cmc su lodctl prlp`l cn aujn cstj almst`tu`hl plr nls tr`outls, sc alms`hcrj umj rjkj jutlmlkj hcn Hcrcafl jumquc alm jutlmlk`j rcnjt`vj alkl suachc alm njs ltrjs rjkjs hcn Hcrcafl yj quc tlhjs sus h`sa`pn`mjs rcsuntjm rcnja`lmjhjs.

Qu h`st`ma`ñm alm cn Hcrcafl E`mjma`crl cstj cm cn lodctl hc su cstuh`l cn aujn vj j cmajk`mjhl j nls tr`outls, cm su mja`k`cmtl alm nj mlrkj hc hcrcafl pls`t`vl, s`iu`cmhl alm nj jat`vja`lm hcn supucstl mlrkjt`vl y su jat`vja`lm cs hca`r cn fcafl icmcrjhlr l `kplm`onc, almscaucmtckcmtc alm nj rcnja`lm

 

 dur`h`al tr`outjr`j, pjrj nncijr j nj lon`ija`ñm lon`ija`ñm tr`outjr`j, su hctcrk`mja`ñm y nj rcspcat`vj n`qu`hja`ñm .

Qc puchc cstjoncacr quc cn Hcrcafl Xr`outjr`l, cs cn almdumtl hc mlrkjs y pr`ma`p`ls dur`h`als quc sc rce`crcm j nls tr`outls y nls rciunjm cm sus h`st`mtls jspcatls y njs almscaucma`js quc cnnls icmcrjm. CN LODCXL HCN HC_CAFL E@MJMA@C_L Almacptl hc E`mjmzjs puon`ajs

Njs e`mjmzjs puon`ajs, cm su almacpa`ñm jatujn y icmàr`ajkcmtc alms`hcrjhjs t`cmcm plr lodctl cxjk`mjr alkl cn Cstjhl lot`cmc sus `mircsls y cecatôj sus ijstls. Nj jhk`m`strja`ñm hc njs e`mjmzjs puon`ajs cstj alme`jhj jn ilo`crml.

Ajoc rcsjntjr quc almst`tuycm almst`tuycm kjm`ecstja`lmcs eum eumhjkcmtjncs hjkcmtjncs hc nj jat`v`hj jat`v`hjh h e`mjma`crj nls `mircsls, nls ijs ijstls tls y nj almscrvja`ñm h hc c nls o`cmcs l icst`ñm hc hcnn h`mcrl y quc s` o`cm nj kjtcr`j slorc nj aujn sc hcsjrrlnnj cs calmñk`aj, alrrcsplmhc j um sudctl plnët`al, quc cs cn Cstjhl.

XCL_@JQ QLO_C NJ J JAX@U@HJH AX@U@HJH E@MJMA@C_J

Hcmtrl hc cstjs sc cmaucmtrjm nj tclrëj calmñk`aj quc cstjoncac quc cn Cstjhl plr nl icmcrjn cs um kjn jhk`m`strjhlr hc nls tr`outls y puimjm plrquc scj nj `m`a`jt`vj pr`vjhj nj quc sc cmajriuc hc nls scrv`a`ls pôon`als. Nj tclrëj sla`lnñi`aj, quc suri`ñ alkl rcjaa`ñm j nj tclrëj calmñk`aj, y su cscma`j sc eumhjkcmtj j njs mcacs`hjhcs alncat`vjs cm euma`ñm hc nj almvcm`cma`j plnët`aj y nj ut`n`hjh puon`aj, puimj plrquc nls fjo`tjmtcs sc s`cmtjm pjrtc hcn Cstjhl y quc sus mcacs`hjhcs hc scrv`a`ls hcocrëjm scr auo`crtjs plr cn ijstl puon`al.

Nj tclrëj plnët`aj, s`cmhl plnët`als cn sudctl hc nj jat`v`hjh e`mjma`crj cs cn Cstjhl, nls kch`ls l prlach`k`cmtls y nls e`mcs pcrsciu`hls hcoc jacptjrsc quc tjn jat`v`hjh cs mcacsjr`j y cscma`jnkcmtc hc mjturjnczj plnët`aj.

 

Qciôm cn jutlr hc cstc n`orl y cm k` lp`m`ñm nj mjturjnczj kjs jacrtjhj hc nj jat`v`hjh e`mjma`crj hcn Cstjhl cs quc cs alkpncdj y quc sus pr`ma`p`ls slm hc mjturjnczj sla`l-plnët`aj, tcm`cmhl plr e`m cn o`cm alkôm hc nls a`uhjhjmls, cstl alms`iu`àmhlnl j trjvàs hc nj oucmj ajn`hjh hcn ijstl puon`al.

_CNJA@LMCQ HCN HC_CAFL X_@OSXJ_@L ALM CN HC_CAFL E@MJMA@C_L