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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| Format: | article |
| Language: | spa |
| Published: |
2021
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| Online Access: | https://revistas.uasb.edu.ec/index.php/foro/article/view/2484 |
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