Publication: La controvertida delimitación del concepto de armonización impositiva externa
Loading...
Date
2020-06-30
Authors
Miras Marín, Norberto
item.page.secondaryauthor
item.page.director
Publisher
Dykinson
publication.page.editor
publication.page.department
DOI
item.page.type
info:eu-repo/semantics/article
Description
© 2020 Dykinson. This document is thePublished Manuscript version of a Published Work that appeared in final form in Nueva Fiscalidad.
Abstract
El presente análisis tiene como objeto la delimitación de fronteras en un concepto tan difuso como es el de «armonización tributaria». Se realiza dicho estudio a la luz del Derecho Originario de la Unión Europea y con una disección de las trabas terminológicas que conlleva la traducción de los Tratados y su integración en los distintos ordenamientos de los estados miembros. El trabajo finaliza acuñando y revisando las distintas definiciones doctrinales y ensayando una definición de «armonización impositiva» propia, ajustada a los caracteres que se desgranan de las normas comunitarias. ----------------
The purpose of this analysis is to delimit borders in a concept as diffuse as that of “tax harmonization”. This study is carried out in the light of the Original Law of the European Union and with a dissection of the terminological obstacles involved in the translation of the Treaties and their integration into the different legal systems of the member states. The work ends by coining and revising the different doctrinal definitions and testing a definition of “tax harmonization” of its own, adjusted to the characteristics that emerge from the community rules
The purpose of this analysis is to delimit borders in a concept as diffuse as that of “tax harmonization”. This study is carried out in the light of the Original Law of the European Union and with a dissection of the terminological obstacles involved in the translation of the Treaties and their integration into the different legal systems of the member states. The work ends by coining and revising the different doctrinal definitions and testing a definition of “tax harmonization” of its own, adjusted to the characteristics that emerge from the community rules
publication.page.subject
Citation
Nueva Fiscalidad, 2020, N. 2, pp. 205-220
item.page.embargo
Collections
Ir a Estadísticas
Sin licencia Creative Commons.