7151
In this paper I elaborate a series of brief notes on two topics that have been little reflected on together by the national doctrine The first is the socalled emergencies, and the second is how Public Financial Law, especially Tax Law, operates during periods of emergency. Within this framework, I a...
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| Autor principal: | |
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| Formato: | Artículo publishedVersion |
| Lenguaje: | Español |
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Universidad de Buenos Aires. Facultad de Derecho. Departamento de Publicaciones
2023
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| Acceso en línea: | http://www.derecho.uba.ar/publicaciones/pensar-en-derecho/revistas/22/breves-notas.pdf http://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=pensar&cl=CL1&d=HWA_7151 https://repositoriouba.sisbi.uba.ar/gsdl/collect/pensar/index/assoc/HWA_7151.dir/7151.PDF |
| Aporte de: |
| Sumario: | In this paper I elaborate a series of brief notes on two topics that have been little reflected on together by the national doctrine The first is the socalled emergencies, and the second is how Public Financial Law, especially Tax Law, operates during periods of emergency. Within this framework, I aim to propose some ideas to address the problems that may arise when Extraordinary Taxes are established during emergency or exceptional periods. It is important to note that the ideas presented in this collaboration are provisional, concise, and not definitive, given the complexity of the subject and the need for continued study and exploration of different points of view to gain a clearer, more complete understanding. In other words, this publication is not intended to be a starting or endpoint, but merely a sketch to begin thinking about tools to address a challenging knot created by the combination of two problematic themes - "emergencies or crises" and "taxes" |
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