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La liquidación del Impuesto sobre Sucesiones

Authors: Uriol Egido, Carmen; Sánchez Silvestre, Mª Ángeles;

La liquidación del Impuesto sobre Sucesiones

Abstract

El trabajo realiza un análisis exhaustivo y crítico del régimen jurídico de la liquidación del el Impuesto sobre Sucesiones, estructurando una materia compleja que contiene normativa estatal y autonómica. Se presta especial atención a los numerosos pronunciamientos de los Tribunales de Justicia sobre las cuestiones problemáticas que se plantean. Todo ello, desde una perspectiva crítica, efectuando propuestas de mejora de las previsiones y lagunas normativas, y tratando de solventar contradicciones en la regulación jurídica o en la doctrina jurisprudencial.

16 - Pau, Justícia i Institucions Sòlides

10 - Reducció de les Desigualtats

Keywords

liquidación del Impuesto sobre Sucesiones, impuesto sobre Sucesiones, UNESCO::CIENCIAS JURÍDICAS Y DERECHO::Derecho y legislación nacionales::Derecho fiscal, imposición autonómica

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    popularity
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    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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