La tributación en el impuesto de transmisiones patrimoniales onerosas por la adquisición de oro u otros objetos preciosos por parte de las empresas o profesionales de “compro oro” a los particulares: Exigibilidad o inexigilidad

The general rule in our Law is that the onerous transfer of assets from an individual to an entrepreneur or professional is subject to the Onerous Patrimonial Transfer Tax (TPO) but the Judgment of the Contentious-Administrative Chamber of the Supreme Court dated 18 January 1996 declared that c...

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Bibliographic Details
Main Authors: Alonso Prada, Víctor Ernesto, Gómez Zamora, Leopoldo J.
Format: Article
Language:Spanish
Published: 2019
Subjects:
oro
tax
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7355034
Source:Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 20, 2019, pags. 51-100
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