Paradigm of juridical versus legality in the tax law procedure
Keywords:
Rights, Principles, Juridical, Legality, Tax Law Procedure.Abstract
The democratic state and the state control, especially regarding the legal principles with a focus on legality and judiciality, are suffering a major change regarding public administration. The principle of legality is closely linked to public administration; precedent legislation is required as a condition of validity of an administrative action. Currently there is a tendency to change the content of the principle of legality of the democratic state. Indeed, the “post-positivist” view of the law principles, that defines them as true regulations, created a new definition of the principle of legality. This principle does not just enlighten the duty to obey the law, but also the whole legal system, with special attention to those who have legal force. The principle of legality is based on the connection of the act not only to the laws, decrees, lower legislative acts, but also with the principles that are contained in the legal system. It is connected to the principle of legality and adds to this the need to respect the legal system as a whole, especially since the introduction of a new ramification of the principle of legality, which now covers not only the submission to the Law, but with the guiding principles of the legal system. As the principle is understood as a legal regulation, it becomes imperative that the public administrator obeys it.Downloads
Published
Issue
Section
License
COPYRIGHT
The submission of originals to Direito & Justiça implies the transfer by the authors of the right for publication. Authors retain copyright and grant the journal right of first publication. If the authors wish to include the same data into another publication, they must cite Direito & Justiça as the site of original publication.
CREATIVE COMMONS LICENSE
As this journal is open access, the articles are allowed free use in scientific and educational applications, with citation of the source.
According to the type of Creative Commons License (CC-BY 4.0) adopted by Direito & Justiça, the user must respect the requirements below.
You are free to:
Share — copy and redistribute the material in any medium or format.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
However, only under the following terms:
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests Direito & Justiça endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
For more details on the Creative Commons license, please follow the link in the footer of this website.