The return to the debate about the concept of utility fares and the concept of taxes. Commentary on the decision of the Supreme Court of Spain 5037/2015, November 23, 2015, appeal in cassation 4091/2013 [Retorno al debate conceptual de tasa y tarifa como un parámetro de los límites del concepto de tributo. Comentario a la sentencia del tribunal Supremo de España 5037/2015, de 23 de Noviembre de 2015, recaído en recurso de casación 4091/2013]

Masbernat P.

dc.contributor.author	Masbernat P.
dc.date.accessioned	2020-09-02T22:22:53Z
dc.date.available	2020-09-02T22:22:53Z
dc.date.issued	2017
dc.identifier	10.4067/s0718-34372017000300865
dc.identifier.citation	44, 3, 865-884
dc.identifier.issn	07160747
dc.identifier.uri	https://hdl.handle.net/20.500.12728/5282
dc.description	This article analyzes a decision of the Supreme Court of Spain, on appeal in cassation, handed down in a case where two public bodies discuss its jurisdiction over the application of certain kinds of charges. Such charges, for a state body (Government of Autonomous Region) constitute utility fares (for provision of public utilities), for the other state body (municipality) are taxes. This judicial decision underscores the validity of the debate about the conceptual scope of the tax, which is a matter of great complexity and converging various elements, all of which referred to in this work. This specific case is related to the payment of house water supply, and about the legal nature of the payment of the users of public utilities. © 2017 Pontificia Universidad Catolica de Chile. All rights reserved.
dc.language.iso	es
dc.publisher	Pontificia Universidad Catolica de Chile
dc.subject	Taxation
dc.subject	Taxes
dc.subject	Utility fares
dc.title	The return to the debate about the concept of utility fares and the concept of taxes. Commentary on the decision of the Supreme Court of Spain 5037/2015, November 23, 2015, appeal in cassation 4091/2013 [Retorno al debate conceptual de tasa y tarifa como un parámetro de los límites del concepto de tributo. Comentario a la sentencia del tribunal Supremo de España 5037/2015, de 23 de Noviembre de 2015, recaído en recurso de casación 4091/2013]
dc.type	Review

Ficheros en el ítem

Nombre:: item_2-s2.0-85042471863.pdf
Tamaño:: 2.116Kb
Formato:: PDF

Ver/

Este ítem aparece en la(s) siguiente(s) colección(ones)

Artículos científicos

Mostrar el registro sencillo del ítem

Repositorio Académico

Ficheros en el ítem

Este ítem aparece en la(s) siguiente(s) colección(ones)

Ítems relacionados

Commentary on the judgment of the Court Supreme, of July 17, 2019, Rol No. 40.703-2017 (cassation appeal), “University of Talca with Constructora Marcelo Rivano Ltda. and Constructora Cantera S.A.” (2021) ﻿

Tunnel vision and criminal prosecution: Analysis of the Acquittal Decision No. 1-2019 of the Colina Criminal Trial Court (2021) ﻿

Comentario a la Sentencia del Tribunal Supremo (Sala de lo Contencioso) de 17 de octubre de 2018 (recurso 581/2017): Validez de un acuerdo de no disponibilidad de créditos y otras medidas por incumplimiento del plan de ajuste del FLA (2019) ﻿

Commentary on the judgment of the Court Supreme, of July 17, 2019, Rol No. 40.703-2017 (cassation appeal), “University of Talca with Constructora Marcelo Rivano Ltda. and Constructora Cantera S.A.” (2021)

Tunnel vision and criminal prosecution: Analysis of the Acquittal Decision No. 1-2019 of the Colina Criminal Trial Court (2021)

Comentario a la Sentencia del Tribunal Supremo (Sala de lo Contencioso) de 17 de octubre de 2018 (recurso 581/2017): Validez de un acuerdo de no disponibilidad de créditos y otras medidas por incumplimiento del plan de ajuste del FLA (2019)