Ramírez, Guzmán
Prohibition of confiscatory taxation in Latin jurisprudence a three-step test to determine when taxes violate property rights Electrónico / Guzmán Ramírez .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author examines the constitutional prohibition of confiscatory taxation in light of the jurisprudence of various Latin countries in Europe and in Central and South America. The author proposes a three-step test to resolve the problems surrounding this issue.
PRINCIPIO DE NO CONFISCATORIEDAD
PREVENCIÓN
DERECHO TRIBUTARIO
AMERICA LATINA
Bulletin for International Taxation 0007-4624v. 73, n. 5, 2019, 6 p.
Prohibition of confiscatory taxation in Latin jurisprudence a three-step test to determine when taxes violate property rights Electrónico / Guzmán Ramírez .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author examines the constitutional prohibition of confiscatory taxation in light of the jurisprudence of various Latin countries in Europe and in Central and South America. The author proposes a three-step test to resolve the problems surrounding this issue.
PRINCIPIO DE NO CONFISCATORIEDAD
PREVENCIÓN
DERECHO TRIBUTARIO
AMERICA LATINA
Bulletin for International Taxation 0007-4624v. 73, n. 5, 2019, 6 p.