L'impost sobre begudes ensucrades envasades : una mirada transversal i anàlisi doctrinal dels seus elements controvertits

Artigot Seoane, Sara

L'impost sobre begudes ensucrades envasades : una mirada transversal i anàlisi doctrinal dels seus elements controvertits

Citation

Artigot Seoane, S. L'impost sobre begudes ensucrades envasades : una mirada transversal i anàlisi doctrinal dels seus elements controvertits. 2020. handle: http://hdl.handle.net/10230/45376

This citation was generated automatically.

Abstract

The present work takes a cross-sectional look of the Catalan Tax on Sugar-Sweetened Beverages, starting from its creation process and application, in order to end analysing, from the Spanish constitutional doctrine point of view, those conforming aspects of Financial and Tax Law alleged against it, as to obtain a conclusion on its constitutionality.