A Administración pública como garante do sistema de compensación urbanística: unha cuestión a resolver

In the compensation system, the public Administration has a key role as it must control and supervise the actions carried out by the Compensation Board. This entity is born on the heart of the urban law and has economic and tax implications, providing economic and financial information and generatin...

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Bibliographic Details
Main Author: Falcón Pérez, Carmen Esther
Format: Article
Language:Galician
Published: 2019
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7575084
Source:REGAP: Revista galega de administración pública, ISSN 1132-8371, null 1, Nº. 58, 2019, pags. 153-174
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Summary: In the compensation system, the public Administration has a key role as it must control and supervise the actions carried out by the Compensation Board. This entity is born on the heart of the urban law and has economic and tax implications, providing economic and financial information and generating a tax impact for its management. The objective of this paper is to fill a gap in economic-financial statement, proposing how has to reflect in the areas of tax law and commercial law the creation of this entity, responding to the control that the public Administration should make.