El ballooning en la tributación de dividendos
The German Constitutíonal Court analyses tlie non..'deductibility of expenses related to exempt domest1c dividends at a flat rate in the Corporate Tax, ín order to avoíd the practíce of balloorHng. In the particular case, the. estimated expenses amount to twenty times. actual expencliture to th...
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2011 |
| País: | España |
| Institución: | Universidad de Navarra |
| Repositorio: | Dadun. Depósito Académico Digital de la Universidad de Navarra |
| Idioma: | español |
| OAI Identifier: | oai:dadun.unav.edu:10171/43240 |
| Acceso en línea: | https://hdl.handle.net/10171/43240 |
| Access Level: | acceso abierto |
| Palabra clave: | Materias Investigacion::Derecho Mandato de coherencia Principio de capacidad contributiva Principio de igualdad Neutralidad fiscal Gastos deducibles Exención Doble imposición Tributación de dividendos Impuesto sobre sociedades |
| Sumario: | The German Constitutíonal Court analyses tlie non..'deductibility of expenses related to exempt domest1c dividends at a flat rate in the Corporate Tax, ín order to avoíd the practíce of balloorHng. In the particular case, the. estimated expenses amount to twenty times. actual expencliture to the detriment oí the taxpayer. The provision is not only regardecJ from the perspective of the principie of equalíty bu! also fmrn !hose of abillty to pay and term consistency, The Court decísíon, rejecting the appeal, ts broadly acceptable although it cou!d have been more demahding as regards the implications that derive from the mandate of consistency. |
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