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La conveniencia de la prohibición legal de amnistías fiscales ante el principio constitucional de igualdad tributaria

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, 2012
Patricio Masbernat
exaly  

El principio de igualdad y no discriminación en el ordenamiento jurídico Ecuatoriano: Análisis de la sentencia No. 080-13-SEP-CC.

NULLIUS: Revista de pensamiento crítico en el ámbito del Derecho
Samuel Morales Castro
exaly  

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