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Abstract

Análisis a la Propuesta de Reforma a la Ley de Amparo en Materia de Leyes Fiscales*

Licenciada Ivonne Nohemi Díaz Madrigal

RESUMEN: El juicio de amparo contra leyes tributarias es procedente cuando se vulneran derechos fundamentales de los contribuyentes -capacidad contributiva, igualdad tributaria, reserva de ley, y destino del gasto público- establecidos en el del artículo 31 fracción IV de la Constitución Federal. La propuesta de reforma a la ley de Amparo contra leyes fiscales, que aquí se analiza, se encuentra en espera que la Cámara Revisora la discuta. De aprobarse se atentaría contra principios constitucionales, modificando principios rectores del amparo y permitiendo un enriquecimiento ilegítimo por parte del Estado con sustento constitucional.

Palabras Clave: Amparo administrativo, reforma al amparo fiscal. Enriquecimiento ilegítimo del Estado.

Analysis of the Reform Proposal to the Amparo Law Regarding Fiscal Laws

Ivonne Nohemi Díaz Madrigal, B.A.

ABSTRACT: Abstract: The Amparo** trial against tax laws is appropriate when taxpayers’ essential rights are violated – tax capacity, equal taxes, taxation without representation, and government expending destination – established in Article 31, Section IV, of the Federal Constitution. The reform proposal to the Amparo law against fiscal laws, analyzed here, is waiting to be discussed by the Inspection Chamber. If it is approved, it would act against constitutional principles, modifying guiding principles of the amparo and permitting the State’s illegitimate enrichment with constitutional support.

Keywords: Administrative amparo, reform to Fiscal Amparo, State’s illegitimate enrichment.

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*Tesis seleccionada del Curso de Justicia Fiscal y Administrativa 2010.

** The Amparo judment is the protective means par excellence of the most important rights of all the people living in México, in other words, the individual rights which are established in the mexican Unites States Political Constitution.
Such judgement is conducted before the Federation’s Judiciary Power Organs, and proceeds against the actions of authorities that violate individual rights.

The Amparo judgement can also be instituted against federal authorities’ laws or actions that infringe or restrict the States’ sovereignity, or against the State’s laws or actions that invade the federal authority’s sphere. In the last two cases, the competences’ invasion must consequently have violations to the rights of one several individuals.