La naturaleza del impuesto de avisos y tableros como impuesto que grava otro impuesto
This research tries to analyze the nature of the tax for advertisement notices and boards as a tax that taxes the industry and commerce (ICA) tax. Although this tax is complementary of the one of industry and commerce, this circumstance does not mean that when the tax on industry and commerce is gen...
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Main Authors: | , , |
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Format: | Article |
Language: | Spanish |
Published: |
2017
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Subjects: | |
Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6713612 |
Source: | Academia & Derecho, ISSN 2539-4983, Nº. 14, 2017, pags. 335-353 |
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