International Journal of Law and Management: Application of the constitutional principle of generality in Spanish companies’ taxation. A compared study to Portugal

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International Journal of Law and Management: Application of the constitutional principle of generality in Spanish companies’ taxation. A compared study to Portugal

Abstract
Purpose – This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the
Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand
the dimension of tax exemptions predicted in the CIT law of both countries.
Design/methodology/approach – It analyses several data sources from Spain and Portugal, between
them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses
the content analysis method to identify the level of exemptions and tax benefits present in the CIT law.

Statement of Responsibility

Author(s)

Susana Cristina Rodrigues Aldeia - Personal Name

Edition

Call Number

Subject(s)

Constitutional law, Company law
European and international taxation
International tax, Tax justice principles
Generality principle, Corporate income tax law
Spain, Portugal

Classification

NONE

Series Title

GMD

Text

Language

ENGLISH

Publisher

EMERALD INSIGHT

Publishing Year

2021

Publishing Place

ENGLAND

Specific Detail Info

JURNAL ILMU HUKUM

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APA Citation

Susana Cristina Rodrigues Aldeia. (2021).International Journal of Law and Management: Application of the constitutional principle of generality in Spanish companies’ taxation. A compared study to Portugal.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd