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La protección de la capacidad contributiva en el derecho de la Unión Europea

Author

Listed:
  • María Júlia Ildefonso Mendonça

    (Universidad Pompeu Fabra)

Abstract

En este trabajo se analiza en qué medida el Derecho de la Unión Europea permite y asegura la protección de la capacidad contributiva de las personas físicas en un contexto transfronterizo. Por ello, se estudia, en primer lugar, el significado y el valor jurídico del principio de capacidad contributiva, observando la existencia de diferencias y similitudes en la concepción y concretización de este principio entre los Estados miembros, y, en segundo lugar, se examina la jurisprudencia del Tribunal de Justicia de la Unión Europea sobre dos elementos centrales en la consideración de la capacidad contributiva de las personas físicas: los gastos relacionados con la actividad y los gastos relacionados con sus circunstancias personales y familiares.

Suggested Citation

  • María Júlia Ildefonso Mendonça, 2024. "La protección de la capacidad contributiva en el derecho de la Unión Europea," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 190(1), pages 103-133, March.
    • Handle: RePEc:hpe:crotri:y:2024:v:190:i:1:p:103-133
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    More about this item

    Keywords

    capacidad contributiva; deducibilidad de gastos; circunstancias personales y familiares; actividad transfronteriza;
    All these keywords.

    JEL classification:

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

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