The constitutional principle of legal certainty and taxation. Some remarkable aspects

Authors

  • César García Novoa

Keywords:

Legal Certainty, limitation of retroactivity, tax prescription, doctrine of stoppel, legal clarity of law, quality of law, BEPS

Abstract

The principle of legal certainty is included in the 1978 Spanish Constitution. Legal certainty is of great
importance in Tax Law. Tax legal certainty is manifested through topics such as the limitation of retroactivity, the prescription and the doctrine of stoppel. Currently, also in the clarity of law and quality of law rules. Legal certainty is especially important in the context of the BEPS Plan. 

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Author Biography

  • César García Novoa

    Catedrático de Derecho Financiero y Tributario
    Universidad de Santiago de Compostela
    Miembro de la AEDAF

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Published

29/03/2019

Issue

Vol. 1 No. 124 (2019): Revista Técnica Tributaria - Nº 124

Section

Studies

License

Derechos de autor 2025 - Todos los derechos reservados durante un año desde la fecha de publicación y Licencia Creative Commons BY-NC-ND 4.0 pasado el primer año de la fecha de publicación.

How to Cite

García Novoa, C. (2019). The constitutional principle of legal certainty and taxation. Some remarkable aspects. Technical Tax Journal, 1(124), 53-77. https://revistatecnicatributaria.com/index.php/rtt/article/view/467

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