Inconstitucionalidad del impuesto a la renta sobre el justiprecio de las expropiaciones
This article analyzes the recent sentence of the Constitutional Court on File 0319-2013-PA/TC, in which this entity declared as non applicable because of unconstitutional the Law of Income Tax in such an extreme that it burdens the fair priced compensation received by the expropriated subject. Se po...
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Format: | Article |
Language: | Spanish |
Published: |
2013
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8472343 |
Source: | Revista de Derecho, ISSN 1608-1714, Vol. 14, Vol 1, 2013 (Ejemplar dedicado a: Revista de Derecho), pags. 277-298 |
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