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<dc:title>Reformas fiscales frente a la crisis económica en España</dc:title>
<dc:creator>Pérez de Vega, Leonor María</dc:creator>
<dc:subject>Crisis económica - 2008 - España</dc:subject>
<dc:subject>Derecho fiscal - España</dc:subject>
<dcterms:abstract>This article analyses the legislative fiscal and tax changes introduced in this year&#xd;
by different Royal Decree Laws, and Organic Law. Amendments are introduced&#xd;
in all areas. On the one hand, fiscal procedure, such as the Stability Budget and&#xd;
Financial sustainability Organic Law, which introduces the main concepts of the&#xd;
new Stability and Growth Pact. On the other hand, the field of taxation, in direct&#xd;
state taxation (Personal Income Tax, Corporate Income Tax, Non-Resident&#xd;
Income Tax, etc.), as well as in indirect taxation (Value Added Tax, Excise Tax,&#xd;
for example Fuel Tax), and local taxes (such as Real Estate Tax). It also embraces&#xd;
EU legislation on mutual assistance for collecting taxes in national legislation.&#xd;
However, this is only the beginning. There are many measures for reducing public deficit, although it is necessary to consider a global project if we wish to&#xd;
return to sustainable growth.</dcterms:abstract>
<dcterms:dateAccepted>2014-01-01T00:40:07Z</dcterms:dateAccepted>
<dcterms:available>2014-01-01T00:40:07Z</dcterms:available>
<dcterms:created>2014-01-01T00:40:07Z</dcterms:created>
<dcterms:issued>2012</dcterms:issued>
<dc:type>info:eu-repo/semantics/article</dc:type>
<dc:identifier>Revista de Estudios Europeos, 2012, 60, p. 53-80</dc:identifier>
<dc:identifier>1132-7170</dc:identifier>
<dc:identifier>http://uvadoc.uva.es/handle/10324/2738</dc:identifier>
<dc:identifier>53</dc:identifier>
<dc:identifier>60</dc:identifier>
<dc:identifier>80</dc:identifier>
<dc:language>spa</dc:language>
<dc:rights>info:eu-repo/semantics/openAccess</dc:rights>
<dc:rights>http://creativecommons.org/licenses/by-nc-nd/3.0/es/</dc:rights>
<dc:rights>Attribution-NonCommercial-NoDerivs 3.0 Unported</dc:rights>
<dc:publisher>Universidad de Valladolid. Instituto de Estudios Europeos</dc:publisher>
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