Resumo

MAYER-SERRA, Carlos Elizondo  e  PEREZ DE ACHA, Luis Manuel. Separación de poderes y garantías individuales: la Suprema Corte y los derechos de los contribuyentes. Cuest. Const. [online]. 2006, n.14, pp.91-130. ISSN 1405-9193.

Neither the Supreme Court nor Mexican academic doctrine have elaborated a constitutional theory on contents and scope of individual guarantees in tributary matter. In the present article the authors analyze the roll developed by the Court when interpreting article 31.IV of constitutional text, comparing its work with the one of Supreme Courts of other countries. It is necessary the Supreme Court defines more objectively the scope of constitutional interpretation in tax matter, in order that taxpayer, legislative power and tax authorities have for certain the content of legal dispositions binding them. This is an article that offers a critical vision of amparo suit evolution as a result of taxpayers rights.

Palavras-chave : Taxpayer; amparo suit; fundamental rights; constitutional control.