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Documentos citados
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Constitución Española de 1978
- Artículos 14, 18, 49, 56
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Ley del Impuesto sobre el Valor Añadido (Ley 37/1992, del 28 de diciembre)
- Artículo 89
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Ley General Tributaria (Ley 58/2003, de 17 de diciembre)
- Artículo 217
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Ley del Impuesto sobre la Renta de no Residentes (Real Decreto Legislativo 5/2004, de 5 de marzo)
- Artículo 10
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Ley del Mercado de Valores (Ley 24/1988, de 28 de Julio)
- Artículo 108
Ver todas las citas
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Ley del Impuesto sobre la Renta de las Personas Físicas y de modificación parcial de las Leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio (Ley 35/2006, de 28 de noviembre)
- Artículo 23
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Sexta Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, en materia de armonización de las legislaciones de los Estados Miembros relativas a los impuestos sobre el volumen de negocios - Sistema común del Impuesto sobre el Valor Añadido: base imponible uniforme
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Ley de Regulación las Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario (Ley 11/2009, de 26 de octubre)
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Ley de modificación de la Normativa Tributaria y Presupuestaria y de Adecuación de la Normativa Financiera para la Intensificación de las Actuaciones en la Prevención y Lucha contra el Fraude (Ley 7/2012, de 29 de octubre)
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Ley del Impuesto sobre Sociedades. (Ley 27/2014, de 27 de noviembre)
- Artículos 30, 31, 32
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STS 268/2017, 16 de Febrero de 2017
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European Commission v Kingdom of Spain.
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European Commission v Kingdom of Spain.
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Commission of the European Communities v Kingdom of Spain.
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European Commission v Kingdom of Spain.
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European Commission v Kingdom of Spain.
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Commission of the European Communities v Kingdom of Spain.
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Commission of the European Communities v Kingdom of Spain.
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European Commission v Kingdom of Spain.
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European Commission v Kingdom of Spain.
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Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version)
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Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market
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Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
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Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries
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Council Directive of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (90/434/EEC)
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Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them
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Council Directive (EU) 2019/475 of 18 February 2019 amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC
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Council Directive (EU) 2018/1910 of 4 December 2018 amending Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States
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Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union
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Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital
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Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation
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Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
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Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
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Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements