We have been summoned by the Department of Public Law of the Faculty of Law of the University of Chile, to the XXXVI Conference on Public Law, whose central theme is "The Constitutional Reform of the year 2005. One Year Later"; and within these reforms, perhaps one of the main ones, is related to the change in the competences, structure and composition of the Constitutional Court, with which what Professor Cea Egaña pointed out takes more force than ever, in that, "the supremacy of the Supreme Law becomes evident, theoretically and practically, by the unrestricted observance of what is resolved by the Constitutional Court"'; With this, a fundamental change is produced that begins to show its first consequences in a matter on which the public debate is in force, which is, the unconstitutionality of the delegation of jurisdictional functions by the Regional Directors of the Internal Revenue Service, in his capacity as Tax Judge, in an official of the Service who cannot and could not rule on the claims brought before him.
Keywords:
Principle of tax legality, Action of inapplicatibility, Constitutional Court
Ibaceta Medina, D. A. (2016). Protection of the principle of tax legality through the action of inapplicability before the Constitutional Court. Revista De Derecho Público, (69), Págs. 247–269. https://doi.org/10.5354/rdpu.v0i69.40207
