NAGIOS: RODERIC FUNCIONANDO
El Estado de Alarma y el uso del Real Decreto Ley para modificar normas tributarias
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- Actualidad jurídica iberoamericana
- Actualidad jurídica iberoamericana. 2020. Número 12-2
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El Estado de Alarma y el uso del Real Decreto Ley para modificar normas tributarias
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| Hernández Guijarro, Fernando | |||
| Aquest document és un/a article, creat/da en: 2020 | |||
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| The health crisis produced by COVID-19 led to the declaration of the state of alarm by means of Royal Decree 463/2020, of March 14. From that moment, and as a consequence of the measures adopted, among which were: the suspension of the opening to the public of the premises and retail establishments; limiting freedom of movement; and the suspension of administrative terms, the Government proceeded to issue a series of Royal Decree-laws that affected the financial sphere. The object of this study is the analysis of said normative instrument and its constitutional fit when modifying the tax laws within the aforementioned state of alarm. | |||
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