Análisis de los artículos de las leyes financieras y tributarias modificados por la Ley Concursal
Keywords:
Collective Insolvency Proceedings, Prerrogative of Public Treasury, Tax Claim, Waive and Reschedule of tax debts, State aid.Abstract
The paper describes the interaction between Spanish Collective Insolvency Proceedings Act and Spanish Budegtary Law Act and Spanish Tax Law Act, all these instruments recently approved and not yet in force . The aim of the paper is to prove the progressive reduction of ancient prerrogatives displayed on behalf of Public Treasury in order to be successfully for collecting tax claims in insolvency situations, following current trends in an international enviorenment, which take into account social or regional policy considerations, or the maintenance of a competitive market structure. Also it is analized, from state aid perspective, the waive or reschedule of tax debts on behalf of firms in difficulty, in accordance to recently issued draft community guidelines.
Downloads
How to Cite
Issue
Section
License
The authors of articles published in icade. Revista de la Facultad de Derecho retain the intellectual property rights over their works and grant the journal their distribution and public communication rights, consenting to their publication under aCreative Commons Attribution-NonCommercial-NoDerivates 4.0 Internacional. Authors are encouraged to publish their work on the Internet (for example, on institutional or personal pages, repositories, etc.) respecting the conditions of this license and quoting appropriately the original source.
