LA ESTRUCTURACIÓN DEL DERECHO FINANCIERO Y TRIBUTARIO INTERNACIONAL Y COMUNITARIO [PDF]
Crónica Tributaria, 2007 Aunque han existido muchas publicaciones sobre fiscalidad internacional, son muy pocos los trabajos que se centren en aportar una visión general y constructiva sobre la perspectiva internacional del Derecho Financiero.
Carlos María López Espadafor
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Revista de las Cortes Generales, 1988 Recensión sobre la obra: Falcón y Tella, Ramón. Introducción al Derecho Financiero y Tributario de las Comunidades Europeas. Civitas, 1988.
Salvador Montejo Velilla
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Autonomía del derecho financiero y tributario
Díkaion, 2009 -
Manuel González Sánchez
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The Resolution of Horizontal Competition Conflicts in the Regional State, Especially in Financial Matters [PDF]
Revista d'Estudis Autonòmics i Federals, 2023 The unconstitutionality appeal is not valid to resolve conflicts that may arise between autonomous communities against laws and norms with the force of law issued by themselves.
Clemente Checa González
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Internacionalización del Área de Derecho Financiero y Tributario de la Universidad de Alicante [PDF]
, 2015 El punto de partida en la reflexión relativa a la internacionalización de nuestro Departamento fue el de valorar la justificación de esa estrategia como complemento esencial de nuestra labor. En este punto diversos aspectos pueden ser comentados. Una primera reflexión genérica es la que abonaría de que con estas actuaciones de internacionalización se ...
Martínez Giner, Luis Alfonso
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The Development of Ecological Taxes of Autonomous Communities [PDF]
Revista d'Estudis Autonòmics i Federals, 2023 After four decades of regional taxes, it is time to take stock. Despite the fact that regional taxes are the most refined manifestation of tax autonomy of an autonomous community, reality shows that the current situation suffers from excessive taxes ...
Luis Manuel Alonso González
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Critical Reflections on the Autonomous Liquidity Fund after a Decade of Validity (2012-2022) [PDF]
Revista d'Estudis Autonòmics i Federals, 2023 Ten years after the establishment of the Autonomous Liquidity Fund (FLA) as an additional financing mechanism through which the State tried to ensure the financial viability of the autonomous communities, numerous criticisms continue to be raised ...
Aurora Ribes Ribes
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Tools to Achieve Autonomy and Co-responsibility in Autonomous Financing: Comparing Tax Surcharges and Assigned Taxes [PDF]
Revista d'Estudis Autonòmics i Federals, 2023 The purpose of this article is to provide a contrast between two tax resources in the autonomous financing system, namely, assigned taxes and tax surcharges, from the perspective of the principles of financial autonomy and fiscal co-responsibility.
José Antonio Fernández Amor
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The Delegation of the Application and Revision of Taxes Ceded to the Autonomous Communities: Assessment and Perspectives [PDF]
Revista d'Estudis Autonòmics i Federals, 2023 The paper deals with several current issues related to the transfer to the autonomous regions of the competences for the application of fully assigned taxes.
Eva María Cordero González
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The Non-fiscal Development of Catalonia’s own Non-environmental Taxes: Taxes on Empty Homes, Packaged Sugary Drinks and Non-productive Assets of Legal Persons [PDF]
Revista d'Estudis Autonòmics i Federals, 2023 The taxes created by the Spanish autonomous communities are highly unequal and even non-existent in some cases, despite implying the exercise of their most relevant and complete tax authority.
Irene Rovira Ferrer
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