More simply, the principle of legality means that all public authorities and private acts must be exercised according to a written law. 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. In most States, criminal law is based on the principle of legality. That is, a crime is classified only as long as the law expressly states it. In countries that have democratic governments, the principle of legality is protected by the separation of powers. The function of this legal system is that the power responsible for interpreting laws should not be the same as the one proposing or enforcing them. The constitutional principle of legality in the field of taxation implies that the creation, modification and elimination of taxes, as well as the granting of tax exemptions and other tax advantages, the determination of the chargeable event, taxpayers, persons entitled to the reserve, the corresponding aliquots and the taxable amount must be carried out by law. The principle of legality is legally determined by the occurrence of 4 conditions; It delimits the space in which the law can intervene, ensures the relative order of the norms subordinated to the law, selects the exact norm that must be applied to the case and measures the powers that the norm confers on the administration. According to the principle of legality in criminal law: legality is the positive law that constitutes a state, while legitimacy is the set of ethical principles supported by a people. Legality refers to the one who exercises power, that is, the sovereign, while legitimacy refers to the ruler, that is, the subject. Legality creates obligation and legitimacy creates responsibility and recognition as just and equitable. Legality is the main guarantee of their right not to be mistreated, and legitimacy is the basis of their power of obedience.
Legality is the legal framework for resolving situations and disputes. Starting from the general principle of legality, we find some variants and specifications of it: -Principle of administrative legality, which is responsible for the fact that each of the acts, decisions and measures adopted by the administration must be subject to the law. In its initial approach, the public administration could not act on its own authority according to the principle of legality, but by applying the legal content. This was due to a strict interpretation of the principle of separation of powers, which had its origins in the French Revolution. If a State respects the principle of legality, it can be described as a State governed by the rule of law. In these cases, the action of the state finds its limits in the constitution and does not overwhelm the rights of a citizen. 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. Legality and legitimacy are 2 of the great concepts of political theory.
These are fundamental concepts in a state governed by the rule of law. A leader cannot act in this way in a way that contradicts the provisions of the Constitution that compiles the essential norms of the state. According to the principle of legality, it is not enough that the leader in question was elected by referendum or that he was installed as president when he won the election: all his state measures must be subject to the law. The principle of legality means that the law is the only formal, direct and immediate source of law. This principle is already enshrined in State constitutions and is a fundamental principle for ensuring the rule of law. In general, this implies that all authorities and citizens are subject to the law and can only do what is or is not allowed by law. The principle of legality is combined with other general principles of law. The main application of the principle of legality in administrative law concerns its power to impose penalties. This implies that the attribution of the public administration to the sanction can only be achieved by laws. This relationship between the principle of legality and the principle of the reservation of rights is generally established – in a democracy – in the so-called legal system and enjoys special dogmatic treatment in constitutional law, administrative law, tax law and criminal law. Legality is a condition or act performed within the normative framework of a State.
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] The principle of legality is the supremacy of law over any activity or function of the public sector. This means that everything that emanates from the state must be regulated by law and never by the will of the individual. Legality as a value is a set of beliefs, values, norms and actions that encourage people to believe in the rule of law and reject injustices. Legality as a value makes it possible to assess the respect and interest of the legal system on the part of persons and those who apply the law. Legal certainty is assumed to be that the actions of the authorities are subject to the principle of legality. The principle is sometimes considered the “golden rule” of public law and is a necessary condition for confirming that a state is a state governed by the rule of law, since power has its basis and limit in legal norms. In close connection with this principle, the establishment of the reservation of rights obliges to regulate the concrete matter with norms that have the status of law, in particular questions relating to the interference of public authority in the field of the rights of the individual.