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Miguel Ángel Sánchez Huete

Autonomous University of Barcelona

Doctor en Derecho, Profesor de Derecho Financiero y Tributario

Plaça Cívica

Cerdañola del Valles

Barcelona, Barcelona 08193

Spain

  • Autonomous University of Barcelona

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Perspectivas para la construcción de una dogmática sobre los principios materiales de la tributación en Chile a partir de los ordenamientos de Italia, España y Argentina (Perspectives for Building a Dogmatic Structure Regarding the Material Principles for Taxation in Chile Based on the Italian, Spanish and Argentinean Legal Systems)

Revista de Derecho de la Pontificia Universidad Católica de Valparaíso XXXIX (Valparaíso, Chile, 2012, 2do Semestre) [pp. 475 - 517]
Number of pages: 46 Posted: 10 Oct 2018
Patrici Masbernat, Cristian Billardi, José Antonio Fernández Amor and Miguel Ángel Sánchez Huete
Universidad Autonoma de Chile, University of Buenos Aires (UBA), Autonomous University of Barcelona and Autonomous University of Barcelona
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Abstract:

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Taxation principles, Taxation capacity, Equality in taxation