La problemática de la gestión compartida en el Impuesto sobre Bienes Inmuebles
ISSN: 1577-2233
Datum der Publikation: 2016
Nummer: 124
Seiten: 43-52
Art: Artikel
Andere Publikationen in: Tributos locales
Zusammenfassung
The dual management of the Tax on Real Estate is going to cause some problems in the Tax as consequence of that the assessment of very important elements about the tax, such as the tax base, are going to defInite for an administrative authority that, unlike what it happens in other taxes, is not going to be the manager of the tax administration.