Extracto
Competencia Fiscal y Control de Ayudas de Estado
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Documentos citados
- Constitución Española de 1978 - Artículo 87
- Ley del Impuesto sobre Sociedades (Real Decreto Legislativo 4/2004, de 5 de marzo) - Artículo 37
- Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
- Commission Regulation (EC) No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid
- Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments