El principio de capacidad económica en una encrucijada (La problemática interpretación jurisprudencial del art. 31.1 de la Constitución en el impuesto sobre plusvalías inmobiliarias)
The work analyses the problematic connection between article 31.1 of the Constitution, which establishes the obligation to contribute to the support of public expenditure from the principles of equality and progressiveness, with the tax on real estate capital gains.
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| Format: | Article |
| Language: | Spanish |
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2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7988238 |
| Source: | Anuario iberoamericano de justicia constitucional, ISSN 1138-4824, null 25, Nº. 1, 2021, pags. 87-116 |
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