The Principles of Generality and Equality in Municipal Tax Regulations and Their Infringement of Tax Ordinances

[EN] The constitutional principles of Financial and Taxation Law provide the framework and legal structure in which the different tax regulations must coexist. The principles of generality and equality are a clear example of the principles set out in Article 31.1 of the Spanish Constitution or Constitucion Espanola (EC) which a fair tax system must be built. The Tax Ordinances issued by the municipalities must respect these principles and must not give rise to any kind of unequal treatment that might result in a declaration of non-conformity with the law by the Administrative Courts.Hernández-Guijarro, F. (2020). The Principles of Generality and Equality in Municipal Tax Regulations and Their Infringement of Tax Ordinances. Journal of Applied Business and Economics. 22(6):140-150. http://hdl.handle.net/10251/17121514015022