Taxation and limits to State aid: the case Law of the CJEU on regional selectivity and its application by Spanish courts
Resource Information
The work Taxation and limits to State aid: the case Law of the CJEU on regional selectivity and its application by Spanish courts represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Taxation and limits to State aid: the case Law of the CJEU on regional selectivity and its application by Spanish courts
Resource Information
The work Taxation and limits to State aid: the case Law of the CJEU on regional selectivity and its application by Spanish courts represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Taxation and limits to State aid: the case Law of the CJEU on regional selectivity and its application by Spanish courts
- Language
- eng
- Summary
- European Union law has an increasing impact on the tax systems of Member States, which is felt not only in the exercise of taxing powers of State authorities, but also (in countries that are fiscally decentralised) in the exercise of the taxing power of the regional and local authorities. This article illustrates the Commission's initial position and the evolution of EU case law regarding "regional, geographical or territorial" selectivity in tax matters, the issues raised by said case law and the interpretation and application made by Spanish judicial courts in this respect
- Citation source
- In: European State aid law quarterly. - Berlin. - Vol. 16 (2017), no. 3 ; p. 340-353
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Taxation and limits to State aid: the case Law of the CJEU on regional selectivity and its application by Spanish courtsWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/mqZmlwp-S70/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/mqZmlwp-S70/">Taxation and limits to State aid: the case Law of the CJEU on regional selectivity and its application by Spanish courts</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Taxation and limits to State aid: the case Law of the CJEU on regional selectivity and its application by Spanish courts
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/mqZmlwp-S70/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/mqZmlwp-S70/">Taxation and limits to State aid: the case Law of the CJEU on regional selectivity and its application by Spanish courts</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
