Dino Jarach’s scientific contributions

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Publications (1)


Curso de Derecho Tributario
  • Article

January 1980

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23 Reads

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31 Citations

Dino Jarach

Citations (1)


... Based on the teachings of Dino Jarach, he argues that the historical-constitutional basis of the principle of legality is the idea that taxes are invasions by the Public Power into private wealth which, in a State governed by the rule of law, can only be carried out by law. Since the principle of legality, in the Rule of Law, is a negative form of limitation of Public Power, in the sense that this Power can only be exercised by means of a formal law, an act of the Legislative Power (Jarach, 1969). ...

Reference:

The Scope and Hierarchy of the Principle of Legality in Tax Law: An Analysis from the Perspective of Brazilian System
Curso de Derecho Tributario
  • Citing Article
  • January 1980