Hydrocarbon taxes

ISBN-13: 9786203801057 / Angielski / Miękka / 2021 / 60 str.

Luis Erik Salas Martínez

Opis

The present investigation is developed with the objective of verifying if the reform or addition in Article 8 BIS of the Revenue Law of the State of Baja California for the Fiscal Year 2020 and Articles 133, 134, 135 and 136 of the Finance Law of the State of Baja California is unconstitutional. To carry out the investigation, the jurisprudential criteria of the Supreme Court of Justice of the Nation were considered, as well as the legislative powers indicated by the Political Constitution of the United Mexican States. As a result, the State Congress of Baja California exceeded its legislative powers in the creation of a reform in a matter that is exclusive to the Congress of the Union.

The present investigation is developed with the objective of verifying if the reform or addition in Article 8 BIS of the Revenue Law of the State of Baja California for the Fiscal Year 2020 and Articles 133, 134, 135 and 136 of the Finance Law of the State of Baja California is unconstitutional. To carry out the investigation, the jurisprudential criteria of the Supreme Court of Justice of the Nation were considered, as well as the legislative powers indicated by the Political Constitution of the United Mexican States. As a result, the State Congress of Baja California exceeded its legislative powers in the creation of a reform in a matter that is exclusive to the Congress of the Union.

O autorze

Salas Martínez, Luis Erik Luis Erik Salas Martinez, Law Degree from the School of Law of the Autonomous University of Baja California, with a diploma in Tax Law from the Autonomous University of Baja California, currently serves in the Fifteenth Circuit of the Federal Judiciary.