The effect of the inefficacy of ownership transferring contracts on the taxable event of the alcabala tax

This work presents a critical evaluation of article 529 of Cootad (Organic Code of Territorial Organization, Autonomy and Decentralization). Article 529 prescribes that the alcabala tax that has been paid for the transfer of a property will not be refunded in cases of reform, nullity, resolution or...

• Autor principal: Carpio Frixone, María Bernarda (author)
• Altres autors: Naranjo Ponce, María Gracia (author)
• Format: article
• Idioma: spa
• Publicat: 2021
• Matèries: alcabala; inefficacy; nullity; rescission; resolution; reform; ineficacia; nulidad; rescisión; resoluci´ón; reforma
• Accés en línia: https://revistas.uasb.edu.ec/index.php/foro/article/view/2484