The Resource La prohibición de confiscatoriedad como límite al tributo

La prohibición de confiscatoriedad como límite al tributo

Label
La prohibición de confiscatoriedad como límite al tributo
Title
La prohibición de confiscatoriedad como límite al tributo
Creator
Subject
Language
  • spa
  • eng
Summary
The prohibition of confiscation as a limit to taxation. For a tax to be "legitimate", it is necessary that it taxes "economic capacity" and does not have "confiscatory scope" (article 31.1 CE). In Germany, a tax is confiscatory when it imposes an "exaggerated burden" (50% or above). In France, it is confiscatory when it imposes an "excessive burden" (50% or above). In Argentina, it would be confiscatory when it absorbs a "substantial part" of property or income (when it approaches 33%). However, in Spain, a tax is confiscatory, either when it is imposed upon fictitious manifestations of economic capacity, or when it depletes the taxable wealth (when the tax reaches 100%)
Citation source
In: Revista Técnica Tributaria : AEDAF - Madrid. - (2019), no. 124 ; p. 15-30
http://library.link/vocab/creatorName
Moreno Fernández, J.I
Geographic coverage
  • European Union
  • Europe
  • South America
  • Latin America
Language note
Spanish
http://library.link/vocab/subjectName
  • tax burden
  • wealth tax
  • ability to pay
  • collection of tax
Label
La prohibición de confiscatoriedad como límite al tributo
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/R-S/REVITETR/124_15-30.pdf
Publication
Note
20190508

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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