The IIVTNU: the TS precise the reach of the STC 59/2017, of May 11

As we discussed in our Circular 01/2018, the Constitutional Court (TC) in its Judgment of No. 59/2017, of May 11, 2017 (STC 59/2017), came to establish the partial nullity of certain articles of the Tax on the Increase in the Value of Urban Land (IIVTNU) because, in application of the same, it could be possible…
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