{"product_id":"9788419580542","title":"THE ATTACHMENT OF ASSETS IN LOCAL GOVERNMENT REVENUES","description":"\u003ch2\u003eTHE REAL PROPERTY LIEN IN LOCAL TREASURIES\u003c\/h2\u003e\n\u003ch3\u003eBook Summary\u003c\/h3\u003e\n\u003cp\u003eThis work offers an exhaustive and detailed analysis of the right of real property lien (afección de bienes) in the context of Local Treasuries, a key legal mechanism for the collection of taxes such as the IBI (Property Tax) and urbanization fees. Winner of the 2022 Fernando Albi Prize, the book clarifies doctrinal controversies regarding its legal nature and examines the jurisprudential evolution that has shaped its application. The reader will find well-founded solutions to the practical problems faced by local entities, making it an indispensable reference for professionals in tax law and local administration.\u003c\/p\u003e\n\u003ch3\u003eWhat is it about?\u003c\/h3\u003e\n\u003cp\u003eThe book focuses on the right of lien, a real guarantee that allows Local Administrations to require the purchaser of a property to pay tax debts unpaid by the previous owner, especially Real Estate Tax (IBI) and urbanization fees. The work addresses the normative contradictions of this figure, which is regulated both as subsidiary liability and as a real guarantee in the General Tax Law, and seeks to clarify its correct legal configuration and nature.\u003c\/p\u003e\n\u003cp\u003eThe study is limited to the local sphere, offering a meticulous approach to all the vicissitudes that local entities may encounter in its application. It analyzes the jurisprudential evolution in detail, as courts have been the primary architects in defining the contours and requirements for the applicability of the lien on assets, given the scarcity of its legal regulation.\u003c\/p\u003e\n\u003ch3\u003eMain Topics\u003c\/h3\u003e\n\u003cul\u003e\n\n\u003cli\u003eRight of lien as a real guarantee in the local tax sphere.\u003c\/li\u003e\n\n\u003cli\u003eLegal nature and configuration of the real property lien.\u003c\/li\u003e\n\n\u003cli\u003eAnalysis of subsidiary liability and its relationship with real guarantees.\u003c\/li\u003e\n\n\u003cli\u003eJurisprudential evolution and court criteria regarding the lien.\u003c\/li\u003e\n\n\u003cli\u003eCollection of Real Estate Tax (IBI) and urbanization fees.\u003c\/li\u003e\n\n\u003cli\u003ePractical problems and well-founded solutions for Local Administrations.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003ch3\u003eWho is it recommended for?\u003c\/h3\u003e\n\u003cp\u003eThis work is aimed at tax and administrative law professionals, tax advisors, managers and technicians of Local Treasuries, as well as jurists and scholars interested in real guarantees and local tax collection. It is also highly useful for heads of tax collection and urban planning departments in city councils and provincial governments.\u003c\/p\u003e\n\u003ch3\u003eWhat this book contributes\u003c\/h3\u003e\n\u003cul\u003e\n\n\u003cli\u003eAn exhaustive and detailed analysis of the real property lien, a figure little treated in specialized literature in the local sphere.\u003c\/li\u003e\n\n\u003cli\u003eClarification of normative and doctrinal contradictions regarding its legal nature.\u003c\/li\u003e\n\n\u003cli\u003ePractical and well-founded solutions to the problems faced by local entities in the application of this guarantee.\u003c\/li\u003e\n\n\u003cli\u003eA detailed study of the jurisprudence that has shaped the requirements and limits of the real property lien.\u003c\/li\u003e\n\n\u003cli\u003eA reference work, endorsed by the prestigious 2022 Fernando Albi Prize, which fills an editorial void in the field of local tax collection.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003ch3\u003eTechnical Specifications\u003c\/h3\u003e\n\u003cul\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eAuthor:\u003c\/strong\u003e MARTINEZ DE TRINCHERIA, SEBASTIAN\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003ePublisher:\u003c\/strong\u003e J.M. BOSCH EDITOR\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eLanguage:\u003c\/strong\u003e Spanish\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eTopic:\u003c\/strong\u003e CONSTITUTIONAL AND ADMINISTRATIVE LAW, LOCAL ADMINISTRATION, TAX AND TARIFF LAW\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eCollection:\u003c\/strong\u003e FONDO\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eBinding:\u003c\/strong\u003e Paperback\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e June 2023\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eNumber of pages:\u003c\/strong\u003e 372\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eWeight:\u003c\/strong\u003e 700 g\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\u003ch3\u003eEditorial Review\u003c\/h3\u003e\n\u003cp\u003eThis is a highly specialized work that addresses with rigor and depth a complex legal figure of great practical relevance for Local Treasuries. The awarding of the 2022 Fernando Albi Prize supports its quality and contribution to the study of local administration. Its practical approach, combined with an exhaustive jurisprudential analysis, makes it a valuable tool for professionals who need to solve specific problems in the collection of local taxes. It is, without a doubt, a must-read reference for those seeking detailed and updated knowledge on the right of lien in the local sphere.\u003c\/p\u003e","brand":"J.M. BOSCH EDITOR","offers":[{"title":"Default Title","offer_id":53407361696091,"sku":"9788419580542","price":49.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1018\/0650\/6331\/files\/978841958054.jpg?v=1781853111","url":"https:\/\/kalamobooks.com\/en\/products\/9788419580542","provider":"Kalamo Books","version":"1.0","type":"link"}