La depuración constitucional del principio de capacidad económica: La onda expansiva de la STC 182/2021 y los efectos colaterales del estado de alarma sobre la imposición objetiva
The paper addresses a topic of deep constitutional significance, such as the subjection of so-called objective taxes, that is, those that measure their tax base with signs or modules that are considered expressive or indicative of a manifestation of wealth, to the requirements of the principle of ec...
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| Format: | Article |
| Language: | Spanish |
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2023
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8906906 |
| Source: | Revista española de derecho constitucional, ISSN 0211-5743, Año nº 43, Nº 127, 2023, pags. 287-315 |
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