Novedades jurisprudenciales sobre tributos locales

Abstract

This article is a guide or outline aimed at facilitate the follow-up of the talk given the 20th June 2014 in the “Ciclo de seminarios de actualización jurídica local Josep Maria Esquerda”. This article contains a selection of judgments delivered during the last year on local taxes and reproduces their main legal reasonings

Keywords:

taxes, mobile telephone business, electricity market, European Union, property tax (IBI), post services, land register, urban classification, tax benefits, trading income tax (IAE)