The Resource The defence of taxpayers' rights in the Courts of Argentina

The defence of taxpayers' rights in the Courts of Argentina

Label
The defence of taxpayers' rights in the Courts of Argentina
Title
The defence of taxpayers' rights in the Courts of Argentina
Creator
Subject
Language
eng
Summary
In examining the defence of taxpayers' rights, this article first considers the legal and political organization in Argentina and jurisdictional review in tax matters, including the general rules and the mechanisms for judicial review. The article also describes the constitutional guarantees regarding taxation, such as the principle of legality in tax matters, the principle of taxpaying capacity, the prohibition on confiscatory taxes, the principles of generality and equality, the right to due process, due procedure and judicial review, and legal security. Finally, the article considers international treaties in tax matters
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 59 (2005),
http://library.link/vocab/creatorName
Tarsitano, A
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • taxpayer rights
  • procedural tax law
  • legality principle
  • ability to pay
  • tax treaty
Label
The defence of taxpayers' rights in the Courts of Argentina
Instantiates
Publication
Label
The defence of taxpayers' rights in the Courts of Argentina
Publication

Library Locations

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