Legality in Taxation and Delegation of Legislative Powers

Abstract

The purpose of this article is to analyze whether the Federal Constitution authorizes the delegation, from the Legislative Branch to the Executive Branch, of powers to issue normative acts that discipline some element of tax-triggering events, or some structural aspect of the relationship between the State and the taxpayer. We concluded that there is no constitutional impediment for the Legislative Branch to use conditioned legislative delegations in the tax field.