La problemática de la gestión compartida en el Impuesto sobre Bienes Inmuebles
ISSN: 1577-2233
Year of publication: 2016
Issue: 124
Pages: 43-52
Type: Article
More publications in: Tributos locales
Abstract
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.