LA DOCTRINA DEL TRIBUNAL SUPREMO SOBRE EL IMPUESTO DE ACTOS JURÍDICOS DOCUMENTADOS

Abstract

The present work offers a study of the unfair term that imposes\nto the borrower the payment of the cost originated by the public notary,\nthe registrar and the payment of taxes. In this sense, special mention is\nmade to the doctrine of the Supreme Court on the tax originated by legal\ndocuments because there is a recent doctrine of this Supreme Court that\nis very important for this tax and is necessary to be studied.