Memorias de investigación
Ponencias en congresos:
THE PERSONAL INCOME TAX APPLIED IN THE MEMBER STATES OF EUROPEAN UNION. THE CASE OF SPAIN
Año:2008
Áreas de investigación
  • Matemáticas
Datos
Descripción
In the Communication on "Tax policy in the European Union - Priorities for the years ahead" (COM/2001/260 of 23 May 2001), the Commission reiterated its belief that there is no need for an across the board harmonisation of Member States' direct tax systems. For tax policy, the Communication established, as a main priority, the need to address the concerns of individuals and businesses operating within the Internal Market by focusing on the elimination of tax obstacles to all forms of cross-border economic activity, in addition to continuing the fight against harmful tax competition. This approach was confirmed in the Communication "The contribution of taxation and customs policies to the Lisbon strategy" (COM/2005/532 of 25 October 2005) (European Commission, 2006) As far as direct taxes are concerned, Article 94 provides for the Council, acting unanimously on a proposal from the Commission and after consulting the European Parliament and the Economic and Social Committee, to adopt provisions for the approximation of such laws, regulations or administrative provisions of the Member States that directly affect the establishment or functioning of the common market. Some recommendations and legislation have been adopted in the personal tax, company tax and capital duty areas.
Internacional
Si
Nombre congreso
2008 GLOBAL BUSINESS AND FINANCE RESEARCH CONFERENCE
Tipo de participación
960
Lugar del congreso
Londres, UK
Revisores
ISBN o ISSN
1553-5827
DOI
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Título de las actas
Esta actividad pertenece a memorias de investigación
Participantes
  • Autor: Santiago Dr. Santiago Alvarez-García Universidad de Oviedo
  • Autor: María Luisa Fernández De Soto Blass UPM
Grupos de investigación, Departamentos, Centros e Institutos de I+D+i relacionados
  • Creador: Grupo de Investigación: Grupo de Automatización en Señal y Comunicaciones (GASC)