The substantive test of property taxes and the absence of supplementary law

Abstract

At first, the incidence of property taxes seems simple assimilation, however, more detailed analysis points to some difficulties and outstanding issues requiring a response. In this sense, from the perspective of methodology rule array of tax incidence, the present work seeks to bring considerations regarding the controversy about the definition of the substantive test determining the incidence of property taxes, checking the need for editing a complementary law to define this kind of tribute, avoiding conflicts unnecessary and tax competition between Member States.