La doctrina civilista del ius transmissionis llega, al fin, a la Sala Contencioso-administrativa del Tribunal Supremo

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Resum

© 2019 Notyreg Hispana. All right reserved. The Contentious-Administrative Chamber of the Supreme Court in Judgment 936/2018, of June 5, corrects its previous doctrine and embrace the jurisprudence of the Civil Chamber: in the ius transmissionis succession a direct acquisition takes place. This conclusion leads to the occurrence of a single taxable event and, with it, a single liquidation of the Inheritance and Donations Tax.
Títol traduït de la contribucióThe civilist doctrine of the ius transmissionis finally arrives at the contentious-administrative chamber of the Supreme Court
Idioma originalSpanish
Pàgines (de-a)283-295
RevistaRevista de derecho civil
Volum6
Número1
Estat de la publicacióPublicada - 1 de gen. 2019

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