El principio de causalidad y el concepto de gasto necesario
Could it be stated that the fulfillment of the causality principle is required in order for expense deduction to be applied? And, can criteria such as reasonability and normality be considered complementary to causality in Peruvian domestic law? In the present article, the author analyzes how the ca...
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Format: | Article |
Language: | Spanish |
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2013
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5110376 |
Source: | THEMIS: Revista de Derecho, ISSN 1810-9934, Nº. 64, 2013 (Ejemplar dedicado a: Derecho Tributario), pags. 101-111 |
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