About this document
Taxation Contract Validity in Mining Law by Jocel Bataga is a document available to read on EtoBox.
This document summarizes a court case regarding taxes imposed on mining claims owned by the plaintiff. The plaintiff argued that Section 134 of the Internal Revenue Law of 1904 was void because it impaired the obligations of contracts contained in concessions granted by the Spanish government. Specifically, the concessions granted to the plaintiff set lower fixed annual taxes and exempted mines from output taxes for 30 years. The court agreed that Section 134 violated the plaintiff
- Author
- Jocel Bataga
- Language
- EN