The Resource Prohibition of confiscatory taxation in Latin jurisprudence : a three-step test to determine when taxes violate property rights

Prohibition of confiscatory taxation in Latin jurisprudence : a three-step test to determine when taxes violate property rights

Label
Prohibition of confiscatory taxation in Latin jurisprudence : a three-step test to determine when taxes violate property rights
Title
Prohibition of confiscatory taxation in Latin jurisprudence : a three-step test to determine when taxes violate property rights
Creator
Subject
Language
eng
Summary
In this article, the author examines the constitutional prohibition of confiscatory taxation in light of the jurisprudence of various Latin countries in Europe and in Central and South America. The author proposes a three-step test to resolve the problems surrounding this issue
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 5 ; 6 p
http://library.link/vocab/creatorName
Ramírez, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • constitutional law
  • human rights
  • taxpayer rights
  • proportionality
  • case law
Label
Prohibition of confiscatory taxation in Latin jurisprudence : a three-step test to determine when taxes violate property rights
Instantiates
Publication
Label
Prohibition of confiscatory taxation in Latin jurisprudence : a three-step test to determine when taxes violate property rights
Publication

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