6967
Constitutional control and judicial review of tax matters find two barriers in federal courts. First is the demonstration of damage, when taxpayer transfers the tax amount to his client or supplier. Second is the tax related class actions and the possibility to obtain a refund of the tax unduly paid
Guardado en:
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| Formato: | Artículo publishedVersion |
| Lenguaje: | Español |
| Publicado: |
Universidad de Buenos Aires. Facultad de Derecho. Departamento de Publicaciones
2022
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| Acceso en línea: | http://www.derecho.uba.ar/publicaciones/pensar-en-derecho/revistas/21/el-acceso-al-control-de-constitucionalidad-en-materia-tributaria-y-sus-limitaciones.pdf http://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=pensar&cl=CL1&d=HWA_6967 https://repositoriouba.sisbi.uba.ar/gsdl/collect/pensar/index/assoc/HWA_6967.dir/6967.PDF |
| Aporte de: |
| Sumario: | Constitutional control and judicial review of tax matters find two barriers in federal courts. First is the demonstration of damage, when taxpayer transfers the tax amount to his client or supplier. Second is the tax related class actions and the possibility to obtain a refund of the tax unduly paid |
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