Los obstáculos de la regulación española sobre el impuesto de sucesiones y donaciones al ejercicio de las libertades fundamentales de la Unión Europea
Inheritance and gift tax is regulated in most of the EU member states; it does not, therefore, represent an obstacle to the exercise of the fundamental freedoms. Spanish regulation of this tax, however, through its transfer to the Autonomous Communities and the application of different tax systems f...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Centro de Estudios Políticos y Constitucionales
2014
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| Subjects: | |
| Online Access: | http://dialnet.unirioja.es/servlet/oaiart?codigo=4919636 |
| Source: | Revista de Derecho Comunitario Europeo, ISSN 1138-4026, Año nº 18, Nº 49, 2014, pags. 973-995 |
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