La problemática de la gestión compartida en el Impuesto sobre Bienes Inmuebles
ISSN: 1577-2233
Argitalpen urtea: 2016
Zenbakia: 124
Orrialdeak: 43-52
Mota: Artikulua
Beste argitalpen batzuk: Tributos locales
Laburpena
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.