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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Main Authors: | , |
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Format: | Article |
Language: | Spanish |
Published: |
2019
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Subjects: | |
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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