| 000 | 01257nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181123133952.0 | ||
| 007 | ta | ||
| 008 | 181123t2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966755 _aZannoni, Diego |
|
| 245 |
_aFiscal State aid to promote clean transport _c Diego Zannoni |
||
| 260 | _c2018 | ||
| 500 | _aResumen. | ||
| 520 | _aThe article focuses on the relationship between fiscal and direct incentives and State aid. The author assesses under what conditions fiscal and direct incentives, aiming to promote clean transport, may be exempted from the general prohibition of State aid. He considers the impact of the freedoms of movement on tax legislation. The study concludes highlighting how electric vehicles cannot be axiomatically assumed to have zero CO2 emissions. | ||
| 650 | 4 |
_948678 _aVEHICULOS |
|
| 650 | 4 |
_959462 _aAUTOMÓVILES ELÉCTRICOS |
|
| 650 | 4 |
_940897 _aCONTAMINACION ATMOSFERICA |
|
| 650 | 4 |
_947462 _aINCENTIVOS FISCALES |
|
| 650 | 4 |
_932236 _aAYUDA ESTATAL |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 773 | 0 |
_9158081 _oOP 2141-B/2018/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 27, Issue 5, October 2018, p. 250-259 |
|
| 942 | _cART | ||
| 999 |
_c139373 _d139373 |
||