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portada Relevancia Juridica Motivacion Fiscal (in Spanish)
Type
Physical Book
Author
Publisher
Language
Spanish
Pages
226
Format
Paperback
ISBN
8498497345
ISBN13
9788498497342
Edition No.
1
Categories

Relevancia Juridica Motivacion Fiscal (in Spanish)

Gloria Marín Benítez (Author) · Editorial Dykinson, S.L. · Paperback

Relevancia Juridica Motivacion Fiscal (in Spanish) - Gloria Marín Benítez

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Origin: Spain (Import costs included in the price)
It will be shipped from our warehouse between Tuesday, July 16 and Tuesday, July 23.
You will receive it anywhere in United Kingdom between 1 and 3 business days after shipment.

£ 24.00

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  • Condition: Used

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Origin: Spain (Import costs included in the price)
It will be shipped from our warehouse between Friday, July 12 and Friday, July 19.
You will receive it anywhere in United Kingdom between 1 and 3 business days after shipment.

Synopsis "Relevancia Juridica Motivacion Fiscal (in Spanish)"

Los motivos subjetivos y personales por los que una persona decide realizar un negocio o un acto jurídico concreto, y no otro diferente, son circunstancias externas al propio acto jurídico realizado y quedan, por tanto, al margen del Derecho en la medida en que dichos motivos subjetivos y personales no se hayan incorporado a la declaración de voluntad o no hayan sido tenidos en cuenta por el ordenamiento jurídico al establecer el régimen jurídico de un determinado acto o negocio. El principio de irrelevancia jurídica de los motivos resulta también aplicable, con carácter general, en el Derecho tributario. De esta forma, el hecho de que los motivos para realizar un negocio o acto jurídico concreto, y no otro diferente, radiquen en la búsqueda de ventajas fiscales o en el ahorro fiscal no es considerado por el ordenamiento tributario elemento suficiente por sí solo para denegar el tratamiento fiscal asociado en la norma a los negocios o actos jurídicos realizados.

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The book is written in Spanish.

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The binding of this edition is Paperback.

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