Alcance y efectos de la doctrina constitucional sobre el impuesto sobre el incremento de valor de los terrenos de naturaleza urbana: cuestiones problemáticas

Content Provider	Semantic Scholar
Author	Almendral, Violeta Ruiz
Copyright Year	2018
Abstract	The Spanish Constitutional Court recently declared the municipal Land Value Tax partially contrary to the Constitution, but only to the extent that transactions which reflected no ability to pay at all were being subject to the tax. The practical implementation of the Court's opinions on this tax has been the subject of much controversy. This article focuses on some the issues that have arisen from this case law. In particular, the article deals, first, with the problem of the burden of proof, both in the administrative and judicial procedures. This issue has only been partially clarified by the Spanish Supreme Court. Second, the articles tackles the ongoing confusion about exactly what the effects and scope of the declaration of unconstitutionality are. Specifically, it assesses whether past tax assessments, which have not been challenged in the past, may now be revised, and whether taxpayers may claim damages to the tax legislator, following a declaration of liability.
Starting Page	111
Ending Page	146
Page Count	36
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://www.cef.es/sites/cef.es/files/articulo-violeta-ruiz-almendral-iivtnu.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article