Control constitucional de los tributos con fines extrafiscales en el perú

Autor:	César Landa Arroyo
Jazyk:	Spanish; Castilian
Rok vydání:	2013
Předmět:	Derecho Constitucional tributos extrafiscales capacidad contributiva recaudación tributaria no confiscatoriedad igualdad Law in general. Comparative and uniform law. Jurisprudence K1-7720 Civil law K623-968
Zdroj:	Thēmis, Vol 0, Iss 64, Pp 175-180 (2013)
Druh dokumentu:	article
ISSN:	1810-9934
Popis:	Traditionally, it has been understood that taxes have only a collection purpose. Nevertheless, our constitutional tax legal system has allowed the existence of extra tribute taxes, that is, those who pursue “something else” Are they constitutionally legitimate? In this article, and on the basis of thejurisprudence of the Constitutional Court of Peru, the author explains its content and their sustenance, as well as its limits: the principles of Constitutional Tax Law.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/923f7dc6cd6b4f1487e75cfc2d3daed8 Zobrazit plný text záznamu View record in DOAJ