The Delegation of the Application and Revision of Taxes Ceded to the Autonomous Communities: Assessment and Perspectives

The paper deals with several current issues related to the transfer to the autonomous regions of the competences for the application of fully assigned taxes. It deals, in particular, with the problem of the regulatory powers of the autonomous regions in relation to tax procedures, following Ruling 6...

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Hlavní autor:	Eva María Cordero González
Médium:	Artigo
Jazyk:	Catalão
Vydáno:	Institut d'Estudis de l'Autogovern 2023-12-01
Edice:	Revista d'Estudis Autonòmics i Federals
Témata:	transferred taxes delegation of powers tax procedures descentralisation
On-line přístup:	https://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/publicacions/REAF-JSG/REAF_articles/REAF-38-desembre-2023/reaf-38-cordero.pdf
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