La prohibición de confiscatoriedad como límite al tributo
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The work La prohibición de confiscatoriedad como límite al tributo represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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La prohibición de confiscatoriedad como límite al tributo
Resource Information
The work La prohibición de confiscatoriedad como límite al tributo represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- La prohibición de confiscatoriedad como límite al tributo
- Language
- 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
- Geographic coverage
-
- European Union
- Europe
- South America
- Latin America
- Language note
- Spanish
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