NDLI: La recuperación de ayudas de Estado en el ámbito tributario: análisis del Derecho de la Unión Europea y de la Ley 58/2003, de 17 de diciembre, General Tributaria

Content Provider	Semantic Scholar
Author	Rubio, Patricia Díaz
Copyright Year	2018
Abstract	espanolLa recuperacion de ayudas de Estado que afecten al ambito tributario es el objeto de analisis del presente trabajo. Para ello, en primer lugar, se estudia el Derecho de la Union Europea que regula la materia. Y, en segundo lugar, se analiza el Titulo VII de la Ley 58/2003, de 17 de diciembre, General Tributaria regulador, entre otros aspectos, de los procedimientos a seguir para la ejecucion de las decisiones de recuperacion de la Comision Europea sobre ayudas de Estado de caracter fiscal. EnglishThe recovery of State aid affecting the area of taxation is analysed in this work. To do so, European Union Law regulating the issue is studied. Secondly, Title VII of General Taxation Law 58/2003 of the 17th of December is studied, regulating, among other aspects, the procedures to be followed for the execution of recovery decisions of the European Commission on State aid of a fiscal nature.
Starting Page	65
Ending Page	97
Page Count	33
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://www.boe.es/buscar/pdf/2003/BOE-A-2003-23186-consolidado.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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