CONSTITUTIONAL PROBLEMS IN THE FIELD OF TAX RELIEF The present study analyzes the constitutional issues relating to tax relief. We highlight how the doctrine and case law have raised particular problems relating to the constitutionality of the rules under consideration and especially how they create interference with the principle of saving clause and the principle of equality with regard to ability to pay.
CONSTITUTIONAL PROBLEMS IN THE FIELD OF TAX RELIEF.

CURENTUL JURIDIC

Volum IX | Număr 3 | Publicat la 14/09/2011 | ISSN  1224-9173 | eISSN  2247-8361

Autori:
Vincenzo CARBONE
Rezumat
The present study analyzes the constitutional issues relating to tax relief. We highlight how the doctrine and case law have raised particular problems relating to the constitutionality of the rules under consideration and especially how they create interference with the principle of saving clause and the principle of equality with regard to ability to pay.
Cuvinte cheie:
tax relief, principle of saving clause, principle of equality, ability to pay



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