| 000 | 01148nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c140261 _d140261 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230612184008.0 | ||
| 007 | ta | ||
| 008 | 190328t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_951128 _aPeters, Cees |
|
| 245 | 0 |
_aTax policy convergence and EU fiscal State aid control _bin search of rationality _c Cees Peters |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aThis article deals with the limits of article 107 TFEU (State aid) within the complex multi-level tax governance system of the EU. This article claims that the legal determination of these limits - as reflected in the distinction between general measures and fiscal State aids - cannot provide for a rational explanation concerning the balance of power between the Member States and the European Commission. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 650 | 4 |
_932236 _aAYUDA ESTATAL |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 773 | 0 |
_9159789 _oOP 2141-B/2019/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 1, February 2019, p. 6-17 |
|
| 942 | _cART | ||