Abstract

HERNANDEZ GUIJARRO, Fernando. The principles of generality and equality in municipal tax legislation and its infringement by the tax ordinance. Rev. Bol. Der. [online]. 2015, n.19, pp.360-377. ISSN 2070-8157.

The constitutional principles of the Financial and Tax Law provide the legal framework and legal atmosphere where they should live the various tax rules.The principles of generality and equality are a clear example of the principles laid down in Article 31.1 EC and those who must build a fair tax system.TheTax Ordinances that dictate the municipalities must respect these principles and not create any inequality of treatment that may lead to its declaration of non-compliance with the law by the Court of Administrative Litigation.

Keywords : Generality; equality; municipality; tax ordinances.

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