JARACH DINO FINANZAS PBLICAS Y DERECHO TRIBUTARIO PDF

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Law books in Spanish translation. Law books in Spanish translation; a tentative bibliography Physical Description: Eder, Phanor JamesPublisher: University of Florida Press Place of Publication: Notes Statement of Responsibility: Record Information Source Institution: University of Florida Rights Management: Copyright by the Board of Regents of the State of Florida.

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However, all printing rights are reserved by the University Press of Florida http: Please contact UPF for information about how to obtain copies of the work for print distribution. You must pblcas the work in the manner specified by the author or licensor but not in any way that suggests ttibutario they endorse you or your use of the work. For any reuse or distribution, you must make clear to others the license terms of this work.

Any of the above conditions can be waived if you get permission from the University Press of Florida.

Nothing in this license impairs or restricts the author’s moral rights. Having found these notes useful in the course of my practice and research, Fonanzas decided to publish them in the hope and belief that, notwith- standing their limitations, they may be of service to others. The principal sources of my notes have been legal periodicals, dealers’ catalogues, and bibliographies in textbooks.

These sources were often incomplete, abounding in misprints, and occasionally misleading, listing Spanish titles for books that were never in fact translated.

Finanzas públicas y derecho tributario – Dino Jarach – Google Books

Of dealers’ catalogues, the most ambitious I ever received was one derscho by Garcia Rico y Cia. It contained over 1, pages and 23, items, including lawbooks and trans- lations. In preparing the manuscript, I have checked my notes to some extent by standard bibliographies, but I am not a professional bibliographer, nor do Ddino have the tools of the trade readily available, or the necessary patience.

I trust that someone may be encouraged to correct and supplement my material so as to furnish more than the tentative bibliography here offered. Notices of translations, as such, are hard to come by, especially finanzs the initiation of the classified Index Translationum published annually by UNESCO since The otherwise valuable guides to the law and legal literature of the various countries by the Library of Congress, and the Handbook of Latin American Studies 27 volumes, do not generally include transla- tions.

Some earlier bibliographies have been of service: The Enciclopedia Universal Ilustrada has also furnished some information. I am indebted to Arthur Rashap for research in the Fnianzas libraries, which he found rather frustrating due to the inadequacy of the card catalogues; to Dr. Val Mostecky and Dr.

Amalia Alonso, Cuban and Colombian scholars respectively, associated with the University of Florida Press, for helpful additions and corrections; and finally to Professors William D.

McDonald and Robert W. Bradbury of the University of Florida for checking and revising the manuscript. This book does not pretend to be complete. I have not included transla- tions of articles or statutes appearing in periodicals nor official publications in two or more languages, such as treaties or multilateral conventions, publica- tions of the League of Nations or of the United Nations, although in fact pglicas may be translations.

Spanish-language law reviews are not adverse to publish- ing translations of articles that have appeared elsewhere, as is the case with our legal periodicals. Many of these are of great value and should be included in a complete bibliography. On the other hand, this bibliography is not restricted solely to legal works. Free scope has been given to political science; and books in the realms of economics especially banking and insurancesociology, and accounting that contain substantial legal material are included, as well as works that have had marked influence on the development of the law-for example, those of Adam Smith and Karl Marx.

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Translation of legal books, other dimo from Latin, did not begin xino until the eighteenth century. There are only a few scattered items from previ- ous centuries and these are of little present-day interest except to biblio- philes. Translations of Aristotle are among Spanish incunabula. Many of these, notably Beccaria, Montesquieu, and Rousseau, have been published in innumerable later editions or more recent translations.

Translations of La Rochefoucauld, Prisons of Philadelphia, of Fode6r, Medi- cal Jurisprudence, and of Rumford, initiated those of the trributario century.

Well on into the nineteenth-century translations were chiefly from French editions; e. A transla- tion of the Code Napoleon appeared inof the French Code of Com- merce dwrechoand dercho French constitutions in and The movement for independence in Spanish America brought forth several translations of American writers or texts. A translation of the Constitution ap- peared deeecho One trbutario the first in the field was a translation of the United States Constitution, the Declaration of Independence, and the Articles of Con- federation by a Colombian, Miguel Pombowho added his own preliminary discourse on the federal system.

Another translation of the same documents, of four state constitutions, and of extracts from Thomas Paine was issued in Philadelphia inPhiladelphia at that time and in succeeding years dereecho a great publishing center for Spanish books.

But the Latin Americans did not become really acquainted with our system until a jarch appeared of De Tocqueville by Antonio SAnchez de Bustamante, ancestor of the great Cuban jurist, followed by other translators.

The delegates from the Spanish-American colonies, vaguely familiar with the American system, made their influence felt in the final draft of the Consti- tution.

Inan unusually prolific year, translations, chiefly from the French fino French editions, included Benjamin Constant’s work on constitutional law, Destutt de Tracy’s commentary on Montesquieu, Locke, Machiavelli, an- other edition of Montesquieu, a three-volume treatise on tributarii of uni- finahzas legislation, Paine, La Serve, Perreau, Phillips on the jury, Rayneval, and dinno of minor interest.

The introduction of a new institution from abroad such as the jury in criminal proceedings naturally produced several translations; among others, in addition to Phillips, there were Aignan, Cottu, Merger, and R6musat. This year,saw the publication of the first volume of Bentham’s treatise on legislation, the first in a long series.

Nearly all the works of Bentham and of his collaborator, Etienne Dumont, were translated. Bentham enjoyed more prestige abroad than at home. The use of his books in South American universities produced bitter political controversy, fanned by clerical conserva- tives, and in some countries was barred by legislation, similar in spirit to the pbpicas on Darwinism in Tennessee in our own time.

The tributarjo codifier Andres Bello was instrumental in introducing the use of Bentham in Chile. Daunou was translated in ; Haller on the Spanish Constitution and also on the Cortes appeared in ; as did Thorel; Bourbon-Leblanc, ; Fritot, Benjamin Franklin, and Orfila in ; Martens’ Diplomatic Manual, and Jefferson on parliamentary law inwith another edition the following year.

Translation of Comte’s treatise on legislation was published in by a modest man who signed only his initials M. The use of initials was frequent, as was total anonymity, but these were not always a sign of modesty; they were sometimes used to mask flagrant plagiarism. Pub- lishers, too, cino reluctant to give the name of a translator whose name did not carry the prestige of an authority. As the years progressed, translations became finanas numerous and it would be wearisome to follow chronological order.

A brief summary of the major topics of the law and a mention of the more important works in each field may, however, be of some value. But first a word as to translators. When scholars were expelled from the universities for their liberal views, he founded the Instituci6n Libre de Ensefianza, the home of the Spanish intellectual revo- lution. Incomplete academic freedom was restored.

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Many students were sent abroad, not only to France as before, but also to Italy, Germany, Switzer- land, and England to complete their education, after which many were in a position to translate from these languages.

Giner left a profound impression upon his disciples: Jarqch the most dili- gent comparatists and translators were Garcia Moreno and Romero Gir6n After the downfall of the Spanish republic, many of Spain’s foremost in- tellectuals and lawyers found refuge in Latin America and in their adopted countries greatly stimulated scientific research and scholarly books.

Many of these refugees figure in our list of translators; especially prolific have been Santiago Sentis Melendo in the Argentine, with his translations of Italian legal writers, and the polyglot Vicente Herrero in Mexico.

Manual 2013-I 04 Derecho Tributario (0422)

Others include Alcala Zamora b. Among our list of translators will be found statesmen such as the eminent Jovellanos ; Pi y Margallpresident of the short- lived Spanish republic in ; Florentino Gonzalez of Colombia; diplomats of importance: Also included are famous literary figures and historians: Gines de Sepulvedacalled by Erasmus the most illustrious writer of his era; Pedro Henriquez Urefia ; Hinojosa Naverosoutstanding historian of Spanish law; Amador de los Rios ; Alfonso Reyesand Carlos Pereyra of M6xico; Miguel Una- muno ; Estanislao Zeballos of the Argentine; and Luis de Zulueta We may note men prominent in the Spanish American movement for in- dependence: We find also judges and chief justices of the Supreme Court of their respective countries: Del Rosal, Saldafia b.

Also leaders of the bar: Labra y Ca- dranaSoler, former attorney general, and Gil and San Martin in the Argentine; specialists in comparative law of high standing: Another notable Argentinean is V6lez Sarsfieldoutstanding jurist and draftsman of the Civil Code. It is of particular interest that some of the former students at the Inter- American Law Institute of New York University are in the list of translators: Benitez, Diaz Molina, Parra, and Ponssa.

I should have liked to furnish bio- graphical information on all of the translators, but this would have been a task beyond my means. I have selected above only a few names, doubtless unjust to others worthy of mention. In addition to several translations of the original texts, we find Vinnius, Heineccius, Savigny, Jhering, and numerous French, Italian, and German writers of high standing. English and Scotch writers are not missing-namely, Hunter and Mackenzie.

Heineccius and Vinnius are among the authors cited by Story as “often useful for reference and some- times indispensable for a common lawyer. Canon law, which plays such an important role in Catholic countries, has not lagged behind. In addition to the early translations previously cited and the collections, there are innumerable translations of the United States Constitution.

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A translation of our Constitution also appears as an appendix to several treatises on constitutional law. Many famous names among Anglo-American writers will be found: Contributors to The Federalist must also be included in this group. It is natural that countries which modeled their federal constitutions on that of the United States should turn to our authors; hence the numerous translations in the Argentine and Mexico. Of the latter, Corwin seems to be the most popular.

In nonfederal countries the French authorities have more finanzad and are more frequently cited in the courts, especially Duguit and Hauriou. Duguit’s doc- trine of property as a fributario function has found its way into most of the recent constitutions. Of earlier writers, Tocqueville, with many translators and edi- tions, was the first to acquaint Latin Americans with the actual working of our system, and the doctrine of judicial review was thereby introduced.