The constitutional principles of the Financial and Tax Law provide the legal framework and legal atmosphere where they should live the various tax rules. The principles of generality and equality are a clear example of the principles laid down in Article 31.1 EC and those who must build a fair tax system. The Tax Ordinances that dictate the municipalities must respect these principles and not create any inequality of treatment that may lead to its declaration of non-compliance with the law by the Court of Administrative Litigation.... [Leer más...]