La naturaleza jurídica de las contribuciones. Un debate vigente. Tercera Parte

Abstract

The purpose of this work is to revisit the analysis of what constitutes contributions. Most legal scholarship, both domestic and international, takes their nature for granted. However, challenges remain in conceptualizing contributions; establishing their economic significance; analyzing whether the number of contributions is fixed or open to new designs; determining the elements that define them; identifying the specific types existing in our national legislation, and addressing the confusion surrounding their true nature. Finally, relevant cases are examined in cases where controversies have arisen regarding their true nature.