National simple: Constitutionality Analysis of Exclusions Sectorial
The Constitution defines the favored legal treatment for small businesses without making any explicit exception, including and especially for tax obligations. Nevertheless, all the laws, which have introduced tax benefits guided by this higher provision, have discriminated small companies due to the...
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| Format: | Article |
| Language: | Spanish |
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Conselho Nacional de Pesquisa e Pós-Graduação em Direito
2016-06-01
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| Series: | Conpedi Law Review |
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| Online Access: | http://portaltutor.com/index.php/conpedireview/article/view/148 |