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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Format: | Article |
Language: | Spanish |
Published: |
2013
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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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