Principle of non-discrimination: Application to the departmental tax on the consumption of liquors in Colombia and the imposition of alcoholic beverages in Spain
The objective is to determine the violation to the International Principle of Non-discrimination by the state reform that taxes liquor consumptionn -IDC- in Colombia in comparison to Spanish legislation- as a norm referent, in three moments:i) to analize the constitutional and normative aspects of t...
| Autor Principal: | |
|---|---|
| Formato: | Artículo (Article) |
| Lenguaje: | Español (Spanish) |
| Publicado: |
Centro de Estudios Fiscales
2022
|
| Acceso en línea: | https://revistas.uexternado.edu.co/index.php/fiscal/article/view/7850 |