VOLUNTARY TRANSFERS AND THE PRINCIPLE OF INTRANSCENDENCE OF SANCTIONS
DOI:
https://doi.org/10.51473/rcmos.v1i10.2021.154Keywords:
Voluntary Transfers, Public Revenue, Principle of subjective intranscendence of sanctionsAbstract
Voluntary transfers, a source of public revenue, occur when a sum of the largest federation transfers resources, by way of cooperation, to a smaller federative authority, provided that certain requirements laid down by law are fulfilled by the beneficiary. However, in verifying compliance with these requirements, the principle of subjective intranscendence of sanctions must be observed, according to which it is not reasonable for sanctions and legal restrictions to exceed the strictly personal dimension of the infringer.
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