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http://hdl.handle.net/10609/101916
Title: | Impuestos locales y parejas de hecho: problemas actuales a considerar |
Other Titles: | Local taxes and couples with stable union: current problems to consider |
Author: | Rovira, Irene |
Others: | Universitat Oberta de Catalunya (UOC) |
Citation: | Rovira Ferrer, I. (2017). Impuestos locales y parejas de hecho: problemas actuales a considerar. Revista de Estudios de la Administración Local y Autonómica. Nueva Época, (8), 116-127. doi: 10.24965/reala.v0i8.10441 |
Abstract: | The main objective of the present work is to show the most important problems that local taxes have concerning couples with stable union, especially from a constitutional point of view. In general, their conflicts are focused in two different aspects: on the one hand, the respect for the principles of fiscal justice set out by the Constitution, and, on the other hand, the demarcation of the competences between the State and local entities. These problems are specifically limited in the area of two different taxes: The Tax on the Increase in Value of the Urban Land and, indirectly, The Property Tax, being necessary to reformulate the state regulation in both cases. |
Keywords: | property taxes tax on the increase in value of the urban land local taxation couples with stable union taxes land value tax |
DOI: | 10.24965/reala.v0i8.10441 |
Document type: | info:eu-repo/semantics/article |
Version: | info:eu-repo/semantics/publishedVersion |
Issue Date: | 28-Nov-2017 |
Publication license: | http://creativecommons.org/licenses/by-nc/3.0/es/ |
Appears in Collections: | Articles cientÍfics Articles |
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File | Description | Size | Format | |
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impuestos_parejas_hecho.pdf | 555,02 kB | Adobe PDF | View/Open |
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