De la vicesima hereditatium al impuesto sucesorio en el Derecho español
This work analyzes the inheritance tax in Rome -vicesima hereditatium- across the news that we transmit Dio Cassius and Pliny the Younger in Panegyric of Trajan and legal sources. It stresses the origin, nature, a fact taxable income, taxable persons as well as those subjects...
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| Format: | Article |
| Language: | Spanish |
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Universidad de Castilla-La Mancha: Facultad de Derecho y Ciencias Sociales. Area de Derecho Romano de Ciudad-Real
2015
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| Online Access: | http://dialnet.unirioja.es/servlet/oaiart?codigo=5058875 |
| Source: | RIDROM: Revista Internacional de Derecho Romano, ISSN 1989-1970, Nº. 14, 2015, pags. 188-270 |
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