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...

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Auteur principal: Carpio Frixone, María Bernarda (author)
Autres auteurs: Naranjo Ponce, María Gracia (author)
Format: article
Langue:spa
Publié: 2021
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Accès en ligne:https://revistas.uasb.edu.ec/index.php/foro/article/view/2484
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