Las polémicas tasas judiciales

Authors

  • Lilo Piña Garrido

Keywords:

Litigation taxes, proportionality principle, conformity with the spanish Constitution

Abstract

Litigation taxes have been recently reformed in Spain. The process was –and is still- highly controversial both because of formal and substantial reasons. The new norms, which increase the number of cases subject to the tax and the amount to pay, do not comply with the proportionality principle that our national Constitutional Court and international Courts like the ECJ or the ECHR consider to be essential in this kind of levies.

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Author Biography

  • Lilo Piña Garrido

    Profesora Titular de Derecho Financiero y Tributario.
    Miembro de la AEDAF

Published

23/07/2021

How to Cite

Piña Garrido, L. (2021). Las polémicas tasas judiciales. Technical Tax Journal, 4(103), 109-150. https://revistatecnicatributaria.com/index.php/rtt/article/view/731