Derecho financiero. Concepto y Contenido. Flashcards
¿A qué se refiere la parte ‘financiero’ del termino ‘derecho tributario y financiero’?
Juridical analysis of income and costs of the state, and of the activities the state carries out with the aim of obtaining income and distributing cost [erogar].
¿A qué se refiere la adición del término tributario? ¿Por qué es algo separado?
‘Tributario’ refers to the special role of taxes as an instrument of state finance. This is because of their importance, their general reach, and the fact that they are regulated in a really detailed, ‘dogmatic’ way.
This means taxes are the most important finance mechanism and so the term is used interchangeably with ‘derecho financiero’.
Derecho tributario vs derecho presupuestario
Tributario = ingresos públicos Presupuestario = gastos públicos
El Derecho financiero desde un punto de vista científico
From a scientific point of view, finance law is a system of concepts and is analysed as such.
Tres proposiciones que intenta hacer evidente la estructura del programa
1) Spending before income/tax (which means there is a reason to tax)
2) HP has not always had to do with taxes.
3) There are different haciendas publicas, including the EU.
Caracteres de la actividad financiera
1) Public activity.
2) Instrumental activity, because rather than fulfilling a public function by itself, it allows other public functions to be fulfilled. It is an instrument for doing this.
3) Juridical activity in a double sense. Because in a state state subject to the rule of law all public activity is subject to juridical rules, and because it involves exercising functions that a carried out through procedimientos jurídicos.
Tres sentidos del termino ‘Hacienda Publica’
1) Subjective sense: HP is the state (which has economic rights and obligations). Shouldn’t be confused with Administración financiera, which is the state organ that manages the rights and obligations.
2) In an objective sense, HP consists of the obligations and rights the state has. The objective sense can also include the juridical institutions which drive the rights and obligations (ingresos y gastos).
3) In a functional sense, as the functions that the state carries out. This is the principal definition, because it is both the other definitions refer to the functions that the state carries out.
Hacienda pública activa vs pasiva
Viewing HP as active, we distinguish between three things that make it up:
- Resources / juridical institutions (ingresos y gastos)
- Economic rights that arise from the application of the resources / institutions
- Income and monetary flows that drive (and come from) the exercise of the rights.
From a passive viewpoint it is more difficult to distinguish between different levels of HP.
The regimen jurídico de gastos públicos belongs to the ambit of the HP, but the obligations and the institutions from which the obligations derive do not.
La pluralidad
Must be noted that in a state with a plural structure there are as many haciendas publicas as territorial entities with political and financial autonomy.
Cosas que destaca la definición de Sainz de Bujanda
1) Finance law is part of internal public law.
2) There are many haciendas publicas.
3) There is a difference between establishing [constituir] and applying resources.
4) The central role of procedimientos in the juridical analysis of financial activity.
5) Distinction between gastos and pagos
6) Financial activity links to the fulfilment of the state’s aims
Art 31 CE
1) Duty to contribute. This is the principal source of public income
2) Connection between principles of justice in ingreso and in gasto.
Cosas que, a pesar de Art 31, la subdivisión del Derecho financiero en Derecho tributario y Derecho presupuestario no debe hacer olvidar
1) Both tributario and presupuestario belong to derecho financiero.
2) There is public income and resources that do not come from taxes.
3) Taxes are central to all the financial activity of the state, not just expenditure.
La autonomía científica
On one hand derecho financiero projects internally, and so can be explained alone.
On the other hand, projects externally and can be explained alongside other scientific disciplines (legal and non legal)
Relación con disciplinas no jurídicas
History; authoritarianism
Relación con disciplinas jurídicas
Admin; civil; constitucional; penal; mercantil
