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Título: Free movement of capital and inheritance tax : the difficult compatibility with the ec treaty of fiscal benefits aproved by the autonomous communities in Spain
Autor(es): Francisco Adam Martínez
Resumo: 1 - 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.
Publicado em: In: Fiscalidade. - Lisboa : Instituto Superior de Gestão, 2000-. - ISSN 0874-7326. - N.º 37 (Jan. - Mar. 2009), p. 5-26
Assuntos: Livre circulação de capitais | Impostos | Doação | Dedução fiscal | Direito comunitário | Regiões de Espanha
Veja também: Martínez, Francisco Adam
Localização: PP.258 (CEJ)