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...
- 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
- Rights
- License
- https://creativecommons.org/licenses/by-nc-nd/4.0