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

Revue:
Tributos locales

ISSN: 1577-2233

Année de publication: 2017

Número: 129

Pages: 91-100

Type: Article

D'autres publications dans: Tributos locales

Résumé

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