Análisis del IIVTNU tras la reciente Sentencia del Tribunal Constitucional

  1. Alberto San Martín Rodríguez 1
  1. 1 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Revista:
Tributos locales

ISSN: 1577-2233

Any de publicació: 2017

Número: 129

Pàgines: 91-100

Tipus: Article

Altres publicacions en: Tributos locales

Resum

Constitutional Court Decision of February 16, 2017 has called into question the method used so far by the municipalities to liquidate the Tax on the increase in the value of urban land when there has been a loss