RT info:eu-repo/semantics/masterThesis
T1 Impuesto sobre sucesiones y donaciones
A1 Molina Cruz, Alejandro
AB In the present work, we will address one of the most controversialissues at present, both in case of recent modification, as well as thecontroversial of it, in which we will not only seek to make a generalanalysis of the Tax on Inheritance and Donations, going to the legalregulation, both state and regional, but we will cross our bordersreflecting their treatment in European legislation. In addition, we willreflect various reflections on the constitutionality of this tax, as well asits consideration as creator of situations of inequality within theSpanish territory at the time of its application, caused by the ability ofcertain regulation on this tax, which It owns each of the AutonomousCommunities. Likewise, in contrast to the aforementioned, differentpositions will be reflected that defend the idea of maintaining this taxwithin our legal system. Finally, at the end of this work, in the lastsection of this paper I have expressed my opinion about theInheritance and Donations Tax, and I explain the reasons why I believethat this tax should not be integrated into our legal system
YR 2020
FD 2020
LK http://riull.ull.es/xmlui/handle/915/19456
UL http://riull.ull.es/xmlui/handle/915/19456
LA es
NO Máster Universitario en Abogacía Por la Universidad de la Laguna
DS Repositorio institucional de la Universidad de La Laguna
RD 16-ago-2024