Conventionality control in public administration: a mechanism in defense of taxpayers
DOI:
https://doi.org/10.18800/themis.201902.008Keywords:
Constitutionalization of Law, fundamental rights, public administration, constitutionality control, conventionality controlAbstract
With the sentence 04293-2012-PA/TC, the Constitutional Court revoked the binding precedent that validated the application of a constitutionality control by the administrative jurisdiction. Thus, taxpayers face a situation of defenselessness against the potential application of unconstitutional tax laws. While there are alternative ways for taxpayers to defend themselves against these laws, they are not equally suitable to protect their interests and lack the promptness that characterized the constitutionality control performed by the Public Administration.
In this article, the authors propose the application of conventionality control by the Public Administration as an alternative solution that safeguards the fundamental rights of taxpayers with an immediacy similar to that allowed by constitutionality control.
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