The principle of legality implies the supremacy of law over the functions and activities of the Authority. In tax law, according to the principle of legality, only a rule of law of a legal nature can define each individual element of liability to tax, that is to say, the chargeable event, the payers, the system or basis for determining the chargeable event, the time of payment, the infringements, sanctions and exemptions, and the body legalised to obtain payment of taxes. The Latin maxim nullum tributum sine legem states that to be considered as such, a tribute must be contained in a law, otherwise it is not a tribute. Let us imagine for a moment how chaotic it would be to live and develop in a society where there was no legality, no rules. Yes, it would be extremely difficult and why not impossible to do so and reach a good port. Legality, that is to say, living within a framework of legality, guarantees us, as citizens, that our rights as such will be respected and that, if this is not the case, we will be able to assert the corresponding claim before the judiciary responsible for restoring this right concerned. The principle of legality is an essential condition of the rule of law, as both aim to restrict the actions of the state in order to guarantee the rights and freedoms of citizens. Currently, on the other hand, it is assumed that it is the law that prescribes and positively determines the administrative act that is invalid if it does not meet a valid normative provision. The principle of legality then acts as a prior legal cover for any power: if the administration is with it, its actions are legitimate (doctrine of the positive link). [1] In theory, the law is the same for all members of a community: its mandates, obligations and limits must be respected by all citizens, regardless of their social or economic status. However, this usually does not happen. On the other hand, there are laws that people may consider unjust, which affects the culture of legality, which should act as a form of self-regulation.
/December). „The principle of legality“. Revista Española de Derecho Constitucional (Madrid: Centro de Estudios Políticos y Constitucionales) (39): 9-42. For legality to be a concrete fact alongside the existence of the system of norms, it is necessary for society to commit itself to respecting the laws, because if there is a law and we do not respect it, it will not make much sense. Everyone has a social responsibility to help and contribute to the consolidation of legality and the rule of law, and can do so simply through small actions: cooperation and respect for the law, knowledge of basic regulations, condemnation and renunciation of actions that violate legality. It should be noted that men and women who live in a society in which the culture of legality is successfully implemented undertake to develop the following measures: that is, everything that emanates from a State must be regulated by law and not by the will of the people who inhabit that society. Therefore, legality is everything that is done within the framework of written law. Starting from the general principle of legality, we find some variants and specifications of it: in its original approach, in accordance with the principle of legality, the public administration could not act alone, but could execute the content of the law. This was due to a strict interpretation of the principle of separation of powers, which had its origins in the French Revolution. The principle of legality is to ensure and protect legal certainty. Although it is used throughout the legal system, it is gaining ground in the areas of criminal law, administration and taxation. -principle of legality of registration.
It states that any document you wish to enter in the register must be checked in advance in order to be verified and therefore verified as valid and perfect.