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La Hipótesis de incidencia tributaria y el Hecho imponible

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by

Mariano Salas

on 3 June 2014

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Transcript of La Hipótesis de incidencia tributaria y el Hecho imponible

LA HIPÓTESIS DE INCIDENCIA TRIBUTARIA Y EL HECHO IMPONIBLE
Aspecto subjetivo
Aspecto Objetivo
Aspecto Temporal
Aspecto espacial
HECHO IMPONIBLE
Nace cuando la hipótesis de incidencia contenida en una norma legal coincide con un hecho de la realidad (calza)
Realizado el hecho imponible, nace la obligación tributaria
LA HIPÓTESIS DE INCIDENCIA TRIBUTARIA
Aspectos de la hipótesis
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