Abstract

RESTREPO-PINEDA, Carlos Mario. The Regulatory Power of the Executive Power on Tax Laws as seen from the Case Law of the Constitutional Court. Cuad. Contab. [online]. 2014, vol.15, n.38, pp.525-547. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc15-38.prel.

The regulatory power of the President is a constitutional power that allows the executive branch of the State issuing decrees, resolutions and orders necessary for the enforcement of laws, however the jurisprudence of the Constitutional Court is repetitive in indicating that the carrying out that task, he is not allowed the President to legislate, the law creating or modifying functions it by the Constitution to Congress. In tax matters, and issues that have reserve law, there are constraints outlined in the Constitution that define the scope of the regulatory powers of the Executive. What is the scope of the regulatory powers of the President of the laws on taxation in the jurisprudence of the Constitutional Court? What happens when the President overflows in its statutory authority in entering law will legislate? These are the questions on which turn the focus of this article.

Keywords : Regulatory power; legislative power; administrative act; decree of law; legal reserve; nullity; due process.

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