The Regulation Contribution in Favor of the OEFA Under Scrutiny: Transgressing the Non-Confiscation Taxation Principle?
One of the principles that limit the State’s taxing power is the principle of non-confiscation. In 2019, the Constitutional Court analyzed the scope of the aforementioned principle in a judgment that dismissed a constitutional action filed by a mining company that requested the non- application of S...
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| Formato: | Artículo (Article) |
| Idioma: | Español (Spanish) |
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Pontificia Universidad Católica del Perú
2020
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| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/themis/article/view/23505 |