Impuesto a las embarcaciones de recreo

Tax Law attempts to regulate the majority of possible circumstances, in order to achieve an effective taxing on what requires be taxed. Being the acquisition of recreational boats an increasingly frequent phenomenon, it’s necessary to apply the Tax to Recreational Boats and to understand this tax in...

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Bibliographic Details
Main Author: Ruiz de Castilla Ponce de León, Francisco
Format: Article
Language:Spanish
Published: 2013
Subjects:
Law
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5110379
Source:THEMIS: Revista de Derecho, ISSN 1810-9934, Nº. 64, 2013 (Ejemplar dedicado a: Derecho Tributario), pags. 139-155
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