CONSTITUTIONAL PROBLEMS IN THE FIELD OF TAX RELIEF

The present study analyzes the constitutional issues relating to tax relief. We highlight how the doctrine and case law have raised particular problems relating to the constitutionality of the rules under consideration and especially that they create interference with the principle of saving clause and the principle of equality with regard to ability to pay.

MoreLess

Year of publication:	2011
Authors:	CARBONE, Vincenzo
Published in:	Curentul Juridic, The Juridical Current, Le Courant Juridique. - Facultatea de Ştiinţe Economice, Juridice şi Administrative. - Vol. 46.2011, September, p. 79-85
Publisher:	Facultatea de Ştiinţe Economice, Juridice şi Administrative
Subject:	Tax Relief \| principle of saving clause \| principle of equality \| ability to pay

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

More details

Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	K10 - Basic Areas of Law. General ; K36 - Family and Personal Law
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10009321809