Título : Acuerdos conclusivos y su relación con los derechos
humanos según las convenciones internacionales
suscritas por México en materia del derecho tributario |
Autor : Ovando Arias, Mateo  |
Editor : Universidad Miguel Hernández de Elche |
Departamento: Departamentos de la UMH::Ciencia Jurídica |
Fecha de publicación: 2022-12 |
URI : https://hdl.handle.net/11000/28821 |
Resumen :
Está siendo una tradición que los MASC sean aplicados en los conflictos que competen al derecho tri-butario, aunque en México persiste la resistencia para que sean aplicados como alternativa para la so-lución de conflictos, los países desarrollados como Italia, España, Francia, Estado Unidos, Ingla... Ver más
It is being a tradition that the MASC are applied in the conflicts that concern the tax law, although in Mexico the resistance persists so that they are applied as an alternative for the solution of con-flicts, developed countries such as Italy, Spain, France, the United States, England , among others, complement the jurisprudence of tax law with international human rights treaties for a peaceful solution through advice on the exercise of conclusive agreements. For this reason, this research aims to analyze whether the conclusive agreements comply with international requirements on human rights through a documentary study with an exploratory-deductive approach, complementing it with the phenomenological-analytical method through the review of formal information or dogmatic first and second level of the system of conventionality and the obligation of tax law. Access to justice is ensured by constitutional article 17 in the CPEUM, considering it as a fundamental right through diffu-se control of constitutionality in the exercise of the competent State bodies. Finally, the conclusive agreements guarantee the tax correspondence of the State and the citizen, seen from the human right, the fundamental aspect of respect and defense of the property of people in the enjoyment of their dignity comes into play. And this vision is transformed into placing society in the foreground and then its legal-economic conformation in the figure of the State
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Palabras clave/Materias: Acuerdos conclusivos derechos humanos derecho tributario control de convencionalidad Conclusive Agreements Human Rights Tax Law Conventionality Control |
Área de conocimiento : CDU: Ciencias sociales: Derecho |
Tipo de documento : info:eu-repo/semantics/article |
Derechos de acceso: info:eu-repo/semantics/openAccess Attribution-NonCommercial-NoDerivatives 4.0 Internacional |
DOI : https://doi.org/10.21134/lex.vi22.1866 |
Publicado en: Revista Lex Mercatoria, v. 22 (2022) |
Aparece en las colecciones: Núm. 22 Octubre-Diciembre 2022
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