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Fuentes del Derecho Tributario.

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Fuentes del Derecho Tributario.

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En este pequeño cuestionario de si/no podrás hacer un breve recordatorio sobre el tema de Fuentes del Derecho Tributario

Created by

Victoria Elizabeth Ramos Morales
Victoria Elizabeth Ramos Morales
Mexico

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Fuentes del Derecho Tributario.
 

Fuentes del Derecho Tributario.Online version

En este pequeño cuestionario de si/no podrás hacer un breve recordatorio sobre el tema de Fuentes del Derecho Tributario

by Victoria Elizabeth Ramos Morales
1

Existen 3 tipos de fuentes: formales, reales e históricas.

2

Las disposiciones de carácter general pueden contradecir lo establecido en las leyes fiscales

3

El artículo 90 de la CPEUM, establece que en las leyes fiscales se requiere el refrendo del Secretario de Hacienda y Crédito Público para su validez

4

La Constitución Política de los Estados Unidos Mexicanos, es la fuente formal por excelencia del Derecho

5

El Reglamento es la tercera fuente del Derecho Tributario

6

El art. 70 inciso H, de la CPEUM, establece que en cuanto a la formación de leyes fiscales la Cámara de Diputados siempre será la cámara de origen y la Cámara de Senadores será la cámara revisora

7

La jurisprudencia es la segunda fuente formal más importante del Derecho Fiscal

8

La jurisprudencia que realizan los tribunales competentes se convierte en precedente de observancia obligatoria para fallos posteriores.

9

Los contribuyentes tienen la obligación de observar y seguir los criterios emitidos en las circulares administrativas

10

La fuente es el proceso de creación y estructuración de las normas jurídicas tributarias, así como los procedimientos, formas, actos o hechos y demás medios de creación e interpretación

 
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