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Harmonizazio fiskala, estatuko laguntzak eta Daewoori emandako laguntzei buruzko Europar Batzordearen Erabakia

AIZEGA ZUBILLAGA, Joxe Mari (1999) Harmonizazio fiskala, estatuko laguntzak eta Daewoori emandako laguntzei buruzko Europar Batzordearen Erabakia. Eleria: Euskal Herriko Legelarien Aldizkaria (4). pp. 53-63. ISSN 1137-1951

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Official URL: http://www.euskomedia.org/analitica/10851

Abstract

Commodities, people, services and capitals should be able to circulate freely in the Interior Market. Because of this, European institutions try to identify and eliminate distortions that block exchanges within the Community. Tax harmonization is the best solution to eliminate fiscal obstacles. Nevertheless, given the difficulties encountered by the harmonization process, the European institutions use other means to eliminate many of the fiscal distortions: they qualify fiscal procedures that distort competition as "state aid". In this way, the European Commission has qualified various grants that the Basque institutions have given Daewoo as "state aid" and, therefore, an infraction to the Treaty of Rome.

Item Type:Article
Uncontrolled Keywords:Derecho; Zuzenbidea; Droit; Law
Subjects:UNSPECIFIED
ID Code:7871
Deposited On:22 Jul 2011 11:08
Last Modified:22 Jul 2011 11:08
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¹Esta fecha corresponde a los datos de catalogación, no al propio documento.