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The duty to contribute to the support of public expenditures set forth in article 31.1 of the Spanish Constitution of 1978, in the terms expressed by the Constitutional Court, entails the prohibition of granting discriminatory tax privileges, in particular, of tax benefits not justified from a constitutional perspective, as it constitutes a breach in ...
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Calvo Ortega, Rafael (2012): ¿HAY UN PRINCIPIO DE JUSTICIA TRIBUTARIA?
Revista Chilena De Derecho, 2012Patricio Masbernat
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El principio de igualdad en materia tributaria: análisis jurisprudencial comparado
2021openaire +1 more source

