Equality Principle Breaches' in the Cession of Tax Revenues to Local Entities (Violación del princípio de igualdad en la cesión de ingresos de un impuesto estatal a los ayuntamientos - Comentario a La STC portugués N.º 711/2006 de 29 de Diciembre de 2006)

Tributos Locales (2007)

13 Pages Posted: 20 Aug 2020 Last revised: 8 Mar 2022

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Law School - Catholic University of Portugal (UCP); University of Cape Town (UCT)

Date Written: July 3, 2007

Abstract

English Abstract: This article provides an in-depth examination of a decision of the Portuguese Constitucional Court on the allocation of state taxes' revenues to infra-state entities such as the Portuguese municipalities.

Spanish Abstract: Este artículo proporciona un análisis en profundidad de una decisión del Tribunal Constitucional portugués sobre la asignación de los ingresos de los impuestos estatales a entidades infraestatales como los municipios portugueses.

Keywords: Taxation, Tax law

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix, Equality Principle Breaches' in the Cession of Tax Revenues to Local Entities (Violación del princípio de igualdad en la cesión de ingresos de un impuesto estatal a los ayuntamientos - Comentario a La STC portugués N.º 711/2006 de 29 de Diciembre de 2006) (July 3, 2007). Tributos Locales (2007), Available at SSRN: https://ssrn.com/abstract=3642674 or http://dx.doi.org/10.2139/ssrn.3642674

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

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Law School - Catholic University of Portugal (UCP) ( email )

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