Motivos de inconstitucionalidad del impuesto temporal de solidaridad de las grandes fortunas
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Universidade de Santiago de Compostela
info
ISSN: 0214-6010
Ano de publicación: 2023
Número: 141
Páxinas: 19-60
Tipo: Artigo
Outras publicacións en: Revista técnica tributaria
Resumo
On December 29, 2022, the Temporary Solidarity Tax on large fortunes entered into force. It is a tax with an almost identical content to that of the Wealth Tax. lts ultima te purpose is to harmonize the powers of the Autonomous Communities on the Wealth Tax. The tax may be unconstitutional, especially for violating the principie of legal certainty.