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Is tax fairness in Europe under siege ? spanish law and anti - avoidance provisions Cristina García - Herrera and Pedro M. Herrera

By: García Herrera Blanco, Cristina.
Contributor(s): Herrera Molina, Pedro Manuel.
Material type: ArticleArticlePublisher: 2004Subject(s): EVASION FISCAL | FRAUDE FISCAL | DERECHO TRIBUTARIO | ESPAÑA | ARMONIZACION FISCAL | UNION EUROPEA | DERECHO COMUNITARIO EUROPEO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA | ELUSION FISCAL In: EC Tax Review v. 13, n. 2, 2004, p. 57-64
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OP 2141-B/2004/2-4 (Browse shelf) Available OP 2141-B/2004/2-4

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