| 000 | 01139nab a2200241 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20190514104946.0 | ||
| 007 | ta | ||
| 008 | 190514t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_913547 _aDourado, Ana Paula |
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| 245 | 4 |
_aThe Commission proposal to replace unanimity with a qualified majority in the case of tax matters _c Ana Paula Dourado |
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| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aIn its Communication to the European Parliament, the European Council and the Council, 'Towards a more Efficient and Democratic Decision Making in EU Tax Policy', (COM(2019) 8 final (Strasbourg: 15 Jan. 2019). the Commission proposes to replace the unanimity vote on harmonization of taxes by a qualified majority. The author of this editorial analyses and comments the proposal. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948067 _aPOLITICA FISCAL |
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| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 773 | 0 |
_9160272 _oOP 2141/2019/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 4, April 2019, p. 341-348 |
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| 942 | _cART | ||
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_c140589 _d140589 |
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