RT info:eu-repo/semantics/article
T1 Reformas fiscales frente a la crisis económica en España
A1 Pérez de Vega, Leonor María
K1 Crisis económica - 2008 - España
K1 Derecho fiscal - España
AB This article analyses the legislative fiscal and tax changes introduced in this yearby different Royal Decree Laws, and Organic Law. Amendments are introducedin all areas. On the one hand, fiscal procedure, such as the Stability Budget andFinancial sustainability Organic Law, which introduces the main concepts of thenew Stability and Growth Pact. On the other hand, the field of taxation, in directstate taxation (Personal Income Tax, Corporate Income Tax, Non-ResidentIncome Tax, etc.), as well as in indirect taxation (Value Added Tax, Excise Tax,for example Fuel Tax), and local taxes (such as Real Estate Tax). It also embracesEU legislation on mutual assistance for collecting taxes in national legislation.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 toreturn to sustainable growth.
PB Universidad de Valladolid. Instituto de Estudios Europeos
SN 1132-7170
YR 2012
FD 2012
LK http://uvadoc.uva.es/handle/10324/2738
UL http://uvadoc.uva.es/handle/10324/2738
LA spa
NO Revista de Estudios Europeos, 2012, 60, p. 53-80
NO Producción Científica
DS UVaDOC
RD 25-abr-2024