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Los Principios De Capacidad Económica Y No Confiscatoriedad Como Límite A La Concurrencia De Tributos

Author

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  • Fernando de Vicente de la Casa

    (Universidad Antonio de Nebrija)

Abstract

Los fenómenos de concurrencia de tributos han ido multiplicándose en nuestro sistema tributario como consecuencia del aumento de las figuras impositivas autonómicas. Como consecuencia, el principio de capacidad económica ha ido vaciándose de contenido en sucesivas sentencias del Tribunal Constitucional, mientras que el principio de no confiscatoriedad carece de desarrollo normativo y jurisprudencial suficiente. Estos hechos hacen necesario volver al espíritu original con el que ambos principios fueron formulados.

Suggested Citation

  • Fernando de Vicente de la Casa, 2012. "Los Principios De Capacidad Económica Y No Confiscatoriedad Como Límite A La Concurrencia De Tributos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 144(3), pages 149-175, September.
    • Handle: RePEc:hpe:crotri:y:2012:v:144:i3::p:149-175
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    File URL: https://www.ief.es/vdocs/publicaciones/1/144.pdf#page=149
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    Keywords

    capacidad económica; no confiscatoriedad; concurrencia; tributo; impuesto; fines extrafiscales; renta potencial.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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