La fiscalidad en el contexto de la pandemia del Covid-19. Apuntes sobre el caso español

• Pages: 14-46
• Date: 01 January 2021
• Published date: 01 January 2021
• Author: César García Novoa

Comparative studies – peer-reviewed

https://doi.org/10.6092/issn.2036-3583/14496

Studi Tributari Europei. Vol.11 (2021)

ISSN 2036-3583

         

    

  

     

Resumen

               

               

      

                 

              

               

Keywords         



César García Novoa:     

 



          

Copyright © 2021 Studi Tributari Europei

The text in this work is licensed under the Creative Commons Attribution-NonCommercial License.

https://creativecommons.org/licenses/by-nc/4.0/

I – 15

La scalidad en el contexto de la pandemia del Covid-19 STE. Vol.11 (2021)

             

                

              

            

              

         

1. COVID-19. Pandemia y normatividad de excepción.

            normalidades  

               

             

              

                 

              

              

                 

  el actuar como autoridad directiva y coordinadoraen asuntos de sanidad internacional.

              

   policy makers       

          

             

             

            

            

  derecho de excepción  normatividad del caso excepcional o del supuesto

anormal             

               

                   

                 

                   

                 

              

              

            

            

   Los efectos de la crisis del Covid-19en el Derecho Constitucional económico de la Unión Europea.

Una oportunidad para repensar la relación entre estabilidad presupuestaria y gasto público   

      

                   

 States of emergency in response to the coronaviruscrisis: Situation in certain Member States  

  while some Member States’ constitutions include mechanisms allowing for recourse to a state of emergency

or the entrustment of special powers to specic institutions, other Member States’legal orders do not, either for historic

reasons or owing to institutional tradition.

          UNED,Teoría y Realidad Constitucional     

                   

                 

 epidemias.                  

             

                   

               limitar la circulación o

permanencia de personas o vehículos en horas y lugaresdeterminados, o condicionarlas al cumplimiento de ciertos requi-

sitos.   b) practicar requisas temporales de todotipo de bienes e imponer prestaciones personales obligatorias;

c) intervenir y ocupar transitoriamente industrias, fábricas, talleres,explotaciones o locales de cualquier naturaleza, con

https://doi.org/10.6092/issn.2036-3583/14496 I – 16

La scalidad en el contexto de la pandemia del Covid-19 STE. Vol.11 (2021)

              

              

               

          de facto    

               

            

para limitar derechos sin decirlo          

      

        special powers       

               

              In-

fektionsschutzgesetzes                

                   

               

       

              

                 legalidad

excepcional      legalidad ordinaria        

       derecho de excepción

        derecho de excepción     

              

            

              

                

             caso límite

            

                 

             

              

              

         orden jurídico mismo   

               

                



          

            

              

               

excepción de domicilios privados, dando cuenta de ello a los Ministerios interesados; d) limitar o racionar el uso de servi-

cios o el consumo de artículos de primera necesidad; e) impartir las órdenes necesarias para asegurar el abastecimiento

de los mercados y el funcionamiento de los servicios y de los centros de producción…

             

        

        Las Provincias     

      crisis de los controladores            

    

         

  

       Teoría de la Constitución        

https://doi.org/10.6092/issn.2036-3583/14496 I – 17