Coments about the Implication of the STS1163/208 into Local Tax Offices

Authors

  • Apolonio González Pino Spanish Government Administration

DOI:

https://doi.org/10.46735/raap.n103.1078

Keywords:

Plus was worth, Constitutional Court, value, handicap, encumbrance

Abstract

The present doctrinal work deals with a subject that has provoked a strong discussion, both legal and practical, which is whether after the Constitutional Court’s judgments issued in matters of surplus value, the municipal tax that taxes it had been rendered inoperative, or that this question was qualifying, differentiated two assumptions: those in which if there was surplus value, those others in which only the same was nominal, and what had actually occurred was a disability in the transfer subject to tax.

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Published

2019-04-30

How to Cite

González Pino, A. (2019). Coments about the Implication of the STS1163/208 into Local Tax Offices. Revista Andaluza De Administración Pública, (103), 187–198. https://doi.org/10.46735/raap.n103.1078

Issue

Section

JURISPRUDENCE