| 000 | 01175nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c142875 _d142875 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200930185318.0 | ||
| 007 | ta | ||
| 008 | 200930t2020 sp ||||oo|||| 00| 0 spa d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aspa | ||
| 100 | 1 |
_965254 _aRamírez, Guzmán |
|
| 245 | 0 |
_aProhibition of confiscatory taxation in Latin jurisprudence _ba three-step test to determine when taxes violate property rights _c Guzmán Ramírez _hElectrónico |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_954480 _aPRINCIPIO DE NO CONFISCATORIEDAD |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_aDERECHO TRIBUTARIO _942375 |
|
| 650 | 4 |
_925729 _aAMERICA LATINA |
|
| 773 | 0 |
_9163391 _oBIT/2019/5 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 73, n. 5, 2019, 6 p. |
|
| 942 | _cRE | ||