Limitaciones a los poderes financiero-tributarios de los estados miembros en materia de imposición societaria: la STSJCE de 13 de marzo de 2008

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  • María del Carmen Pastor del Pino
Keywords: european legislation, tax benefits, corporation tax

Abstract

Financial legislations of each Member State must meet the require- ments of European financial laws. These requirements try to avoid possible financial discriminations or competition breaches and they must be taking into account when introducing tax benefits in corporate taxes in order to achieve different purposes. The European justice court ruling of 13 May 2008 can server as an example.

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Pastor del Pino, M. del C. (2008). Limitaciones a los poderes financiero-tributarios de los estados miembros en materia de imposición societaria: la STSJCE de 13 de marzo de 2008. Annals of Law, 26, 227–249. Retrieved from https://revistas.um.es/analesderecho/article/view/113161
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