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Repositorio Institucional de la Universidad de Alicante
Part of book or chapter of book . 2013
Data sources: Repositorio Institucional de la Universidad de Alicante
Claim

Normas armonizadoras en el Impuesto sobre Sucesiones y Donaciones

descriptionPublicationkeyboard_double_arrow_right Part of book or chapter of book 01 Jan 2013 Spain Spanish; Castilian Publisher:Aranzadi
Authors: Ribes Ribes, Aurora;

handle: 10045/37946

Normas armonizadoras en el Impuesto sobre Sucesiones y Donaciones

Abstract

Tomando como punto de partida la problemática generada por las sucesiones internacionales, se examina la posible armonización del Impuesto sobre Sucesiones y Donaciones en el seno de la Unión Europea. Al hilo de ello, se acomete un exhaustivo análisis jurisprudencial de los pronunciamientos dictados en esta materia por el Tribunal de Justicia de la Unión Europea. Asociación Española de Asesores Fiscales (AEDAF)

Country
Spain
Related Organizations
Keywords

Derecho Financiero y Tributario, Armonización, Impuesto sobre Sucesiones y Donaciones, Jurisprudencia europea

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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