NDLI: Partición fiscal y partición civil en la aplicación de los beneficios fiscales por empresa familiar en el Impuesto sobre Sucesiones

Content Provider	Semantic Scholar
Author	Juan, Jose M. San
Copyright Year	2001
Abstract	l. Introducción: los beneficios fiscales para empresa familiar en el Impuesto sobre Sucesiones. 2. Planteamiento de la cuestión. 3. La liquidación de la sociedad de gananciales en Derecho civil. 4. En principio de igualdad en la partición en la liquidación del Impuesto sobre Sucesiones. 5. Criterio de la Resolución 2/1999, de 23 de marzo, de la Dirección General de Tributos. 6. Tesis del Tribunal Supremo (Sentencia de 28 de julio de 2001 ). 7. Criterio a seguir en la atribución a uno de los herederos de la reducción. 8. Conclusión.
Starting Page	527
Ending Page	542
Page Count	16
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://helvia.uco.es/xmlui/bitstream/handle/10396/7595/dyo9_37.pdf?isAllowed=y&sequence=1
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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