Research Theme

Fiscal Constitution and Fundamental Rights

The Fiscal Constitution and fundamental rights place taxation within a framework of imperative constitutional values, establishing the foundation and limits of taxing powers in a Rule of Law. Currently, this theme transcends the formal analysis of the legality reserve (reserva de lei), centering on the constitutionalization of tax phenomena and reclaiming the Constitution's role as a norm for control and balance between popular sovereignty and the protection of the taxpayer's sphere.

This field explores the dialectical tension between the need for revenue for public sustainability and the safeguarding of individual rights, freedoms, and guarantees. Through structural principles such as ability to pay, fiscal equality, and proportionality, research in this area scrutinizes justice in the distribution of public burdens and the immunity of private life against the necessary and inevitable tax claim. In the face of digital administration and new international cooperation contexts, the Fiscal Constitution stands as the ultimate guarantor of trust and material justice, preserving participatory democracy through procedure. This architecture ensures that the tax legal relationship remains a relationship of Law, prioritizing justice over mere collection efficiency.