Dos Definiciones De La Legalidad

The constitutional principle of legality in the field of taxation implies that the creation, modification and elimination of taxes, as well as the granting of tax exemptions and other tax advantages, the determination of the chargeable event, taxpayers, persons entitled to the reserve, the corresponding aliquots and the taxable amount must be carried out by law. The principle of legality is an essential condition of the rule of law, as both aim to restrict the actions of the state in order to guarantee the rights and freedoms of citizens. The importance of the principle of legality is undisputed in all areas, but especially in administrative law. Among other things, because the administration must adhere to a hierarchical legal system according to this principle. Criminal legality is therefore a limit of the punitive power of the State in the sense that only conduct that has been expressly designated as a crime in a law before the offence is committed can be punished. The principle of legality implies the supremacy of law over the functions and activities of the Authority. Legality as a value is a set of beliefs, values, norms and actions that encourage people to believe in the rule of law and reject injustices. Legality as a value makes it possible to assess the respect and interest of the legal system on the part of persons and those who apply the law. Within the framework of the principle of legality, it acts in conjunction with the principle of the general interest, according to which the private interest must give way to the public or social interest, and with the principle of separation of powers, according to which public authority is divided into bodies with specific and limited functions for each of them.

Legality, legal framework for settling situations and disputes A leader cannot act in this way against the provisions of the Constitution, which summarizes the essential norms of the State. According to the principle of legality, it is not enough that the leader in question was elected by referendum or that he was installed as president when he won the election: all his state measures must be subject to the law. The ideal is that the culture of legality develops on solid principles that are acceptable to the population. If the individual realizes that respect for the law is not even possible or that laws can even be violated without consequences, this culture is undermined. It is therefore assumed that respect for the rule of law is not so important for the functioning of society. The principle of legality is legally determined by the occurrence of 4 conditions; It delimits the space in which the law can intervene, ensures the relative order of the norms subordinated to the law, selects the exact norm that must be applied to the case and measures the powers that the norm confers on the administration. Legality is a condition or act performed within the normative framework of a State. -Principle of fiscal legality.

It therefore appears that only a rule of law of a legal nature can determine the basis of the tax obligations. That is, only the latter can delimit who is facing the payment of the same thing, on what data, through which system, the actions that are classified as violations, and even what will be the sanctions for their commission. The principle of legality is to ensure and protect legal certainty. Although it is used throughout the legal system, it is gaining ground in the areas of criminal law, administration and taxation. In theory, the law is the same for all members of a community: its mandates, obligations and restrictions must be respected by all citizens, regardless of their social or economic status. However, this usually does not happen. On the other hand, there are laws that people may consider unjust, which affects the culture of legality, which should act as a form of self-regulation. Let us imagine for a moment how chaotic it would be to live and develop in a society where there was no legality, no rules. Yes, it would be extremely difficult and why not impossible to do so and reach a good port. Legality, that is to say, living within a framework of legality, guarantees us, as citizens, that our rights as such will be respected and that, if this is not the case, we will be able to assert the corresponding claim before the judiciary responsible for restoring this right concerned. Finally, it is always good to make it clear that in order to live in a society where legality is respected, not only must the rules be set, but also people must commit to respecting these rules.

Each individual will have a social responsibility to ensure compliance with the law in various areas. The concept of a culture of legality is therefore linked to the principles that people have in relation to the law and the authorities responsible for its application. These values are reflected in the behaviour of people who may or may not be bound by what is established by the legal system. For legality to be a concrete fact alongside the existence of the system of standards, it is necessary for society to commit itself to respecting the laws, because if there is a law and we do not respect it, it will not make much sense. Everyone has a social responsibility to help and contribute to the consolidation of legality and the rule of law, and can do so simply through small actions: cooperation and compliance with the law, knowledge of basic regulations, condemnation and renunciation of actions that violate legality. The main application of the principle of legality in administrative law concerns its power to impose penalties. This implies that the attribution of the public administration to the sanction can only be achieved by laws. Content: the elements that make up the principle of legality. On the one hand, it can be studied with regard to the literal content of legality from a formal point of view and its material significance: in democracies, the principle of legality is protected by the separation of powers. There is a legal system that prevents the power that interprets laws from being the same as the one that proposes or enforces them. Otherwise, a government that drafts laws at will and is responsible for directly protecting their compliance will always be in the principle of legality, even if it commits abuses, since laws will be mere governmental instruments.

The principle of legality is that any act emanating from public authorities must be determined by the legal order of the State and not by the will of the individual. The principle of legality derives from administrative law, since it restricts the State by virtue of the fact that its actions must be subject to the legal framework, i.e. the law must take precedence over the individual interest, the arbitrariness of the executive and the judiciary, the abuse of power and legal uncertainty. In general, this implies that all authorities and citizens are subject to the law and can only do what is or is not allowed by law.