100   ^a20110429d2009    k  y0porb0103    ba
101 0 ^apor
102   ^aPT
200 1 ^aFree movement of capital and inheritance tax^e<the >difficult compatibility with the ec treaty of fiscal benefits aproved by the autonomous communities in Spain^fFrancisco Adam Martínez
330   ^a1 - lntroduction. 2 - The inheritance taxes in the european union: maintenance or abolition? 3 - Configuration of the inheritance and gif tax in spain as a tax tranferred to the autonomous communities. 4 - Fiscal benefits introduced by the autonomous communities that could collide with the principle of free movement of capital. 5 - Analysis of the compatibility of the fiscal benefits of the autonomous communities with the treaty in the light of the ecj case law. 5.1 - lncompatibility with the principle of free movement of capital. 5.2 - Considerations about the possible incompatibility with the freedom of establishment. 6 - Some basic conclusions. 
461  1^tFiscalidade^cLisboa^bInstituto Superior de Gestão^d2000-^x0874-7326^vN.º 37 (Jan. - Mar. 2009)^pp. 5-26
606   ^aLivre circulação de capitais
606   ^aImpostos
606   ^aDoação
606   ^aDedução fiscal
606   ^aDireito comunitário
607   ^aRegiões de Espanha
700  1^aMartínez,^bFrancisco Adam
920 n
921 a
922 a
923  
924  
925  
931 20110429
932 a
933 2009
937 0
938 ba
966   ^lCEJ^sPP.258^120110429