The return to the debate about the concept of utility fares and the concept of taxes. Commentary on the decision of the Supreme Court of Spain 5037/2015, November 23, 2015, appeal in cassation 4091/2013 [Retorno al debate conceptual de tasa y tarifa como un parámetro de los límites del concepto de tributo. Comentario a la sentencia del tribunal Supremo de España 5037/2015, de 23 de Noviembre de 2015, recaído en recurso de casación 4091/2013]

Masbernat P.

Repositorio de Universidad Autónoma de Chile. · Papers

This article analyzes a decision of the Supreme Court of Spain, on appeal in cassation, handed down in a case where two public bodies discuss its jurisdiction over the application of certain kinds of charges. Such charges, for a state body (Government of Autonomous Region) constitute utility fares (

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