Extracto
Fiscalidad de la Unión Europea
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Documentos citados
- Constitución Española de 1978 - Artículo 49
- Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties
- Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
- Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments