La cesión del impuesto sobre el valor añadido a las regiones españolas

This article explores to what degree regions in Spain have managed to become involved in the sales tax. The re have been a great number of different proposals that aim to let regions have a say in this tax: collection, regulation or management. Different formulas that would allow regions to particip...

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Autores:
Tipo de recurso:
Fecha de publicación:
2023
Institución:
Pontificia Universidad Javeriana Cali
Repositorio:
Vitela
Idioma:
spa
OAI Identifier:
oai:vitela.javerianacali.edu.co:11522/132
Acceso en línea:
https://revistas.javerianacali.edu.co/index.php/criteriojuridico/article/view/911
https://vitela.javerianacali.edu.co/handle/11522/132
Palabra clave:
Derecho tributario
descentralización fiscal
cesión del IVA
condicionantes europeos
Tax law
tax decentralization
sales tax transference
European constraints
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License
https://creativecommons.org/licenses/by-nc-nd/4.0