ANÁLISIS JURIDICO DEL PRINCIPIO DE UNIDAD DE MATERIA EN LA INCONSTITUCIONALIDAD DE LA LEY DE FOMENTO AMBIENTAL

Abstract

OPTIMIZATION OF STATE REVENUES, classified as urgent in economic matters. Said project was qualified by the Legislative Administration Council on October 24, 2011 and submitted to the Permanent Specialized Commission of the Economic and Tax Regime and its Regulation and Control. The study is framed in analyzing whether the unconstitutionality that arises from violating the principle of unity of subject matter in the Law for Environmental Promotion and Optimization of State Revenues has effects on other regulations, for which it is studied whether this lack of coherence in the wording of the environmental law will cause modifications in the Reform Law for Tax Equity, especially with regard to the tax credit for the Tax on the exit of foreign currency. The central problem consists in determining whether separating issues that should be treated jointly affects the integrity of the legal system, which translates into questioning whether the thematic disintegration of the environmental law can trigger changes in the tax area, affecting the application and effectiveness of the tax credit. It seeks to understand the practical implications of these regulatory changes and evaluate whether they can compromise the coherence of the legal system as a whole.