El «tax lease» como medida fiscal selectiva: ¿Incompatible?
ISSN: 2255-551X
Ano de publicación: 2018
Número: 64
Tipo: Artigo
Outras publicacións en: La Ley Unión Europea
Resumo
During the last years the Spanish tax lease regime has been judged by the community institutions with different approaches and results. The pronouncements of the CJEU have endorsed the legality of current Spanish legislation, leaving the previous one in question. In this paper we will analyze the fundamental elements of the judgments of the European jurisdictional bodies and the most important issues that continue t o derive from the regulations and the «soft law» in the field of State aid of a fiscal nature.