El efecto de la ineficacia de los actos traslaticios de dominio en el hecho generador del impuesto de alcabala

نویسندگان

چکیده

This work presents a critical evaluation of article 529 Cootad (Organic Code Territorial Organization, Autonomy and Decentralization). Article prescribes that the alcabala tax has been paid for transfer property will not be refunded in cases reform, nullity, resolution or rescission contracts preceded transfer. Specifically, this analyzes effect those inefficacy have over tax’s taxable event. analysis is based on principle contributory capacity its incidence event tax. It seeks to determine if, acts transfer, configured. concludes there no legal justification deny refund tax, given consequence reverse effects act contract originated collection. Therefore, we consider retroactive conduces dissolution event, so denying contradicts capacity.

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ژورنال

عنوان ژورنال: FORO, Revista de Derecho

سال: 2021

ISSN: ['2631-2484', '1390-2466']

DOI: https://doi.org/10.32719/26312484.2021.35.9