Masbernat P. 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. Rchd [Internet]. 2020Mar.9 [cited 2024Jul.27];44(3):865-84. Available from: https://revistadisena.uc.cl/index.php/Rchd/article/view/9688