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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| Format: | Article |
| Language: | Catalan |
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Institut d'Estudis de l'Autogovern
2023-12-01
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| Series: | Revista d'Estudis Autonòmics i Federals |
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| Online Access: | https://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/publicacions/REAF-JSG/REAF_articles/REAF-38-desembre-2023/reaf-38-cordero.pdf |