The criterion space of the automobile taxes and tax war between the Member
DOI:
https://doi.org/10.5433/1980-511X.2009v4n1p172Keywords:
IPVA, Rule Tax Incidence-Matrix, Criterion Space, War Tax, Rate.Abstract
IPVA The tax is a relative newcomer to the national legal scene, having been established only in 1985, and is therefore more carecedor vagaries of the doctrine. Although it seems at first glance, a tax criteria or simple parameters, which result from the literal application of the law, in reality the IPVA is surrounded by controversy, among them the controversy concerning the spatial criterion of the hypothesis that incidence, combined with different rates set by each member State, gives the appearance of the vaunted war tax.Downloads
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Published
2009-07-15
How to Cite
Landi Simões, T. (2009). The criterion space of the automobile taxes and tax war between the Member. Revista Do Direito Público, 4(1), 172–184. https://doi.org/10.5433/1980-511X.2009v4n1p172
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