jurisprudência do tribunal de justiça da união europeia sobre fiscalidade cooperativa: uma síntese crítica
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Abstract
Algunos países europeos, en los que se encuentra Portugal, tienen vigentes regímenes fiscales para las cooperativas que incluyen exenciones y minoraciones de varios impuestos. Por su carácter aparentemente beneficioso, estos regímenes han suscitado problemas relativos a su compatibilidad con el régimen de ayudas estatales de la Unión Europea y se espera que sigan suscitando. Hasta el momento presente, el Tribunal de Justicia dictó tres sentencias sobre esta temática. A pesar de ello el tema sigue enredado en muchas dudas e imprecisiones. Las decisiones y comunicaciones de la Comisión Europea, por su banda, son erráticas y conceptualmente inconsistentes. El presente artículo realiza una revisión de lo que pueden considerarse pautas resultantes de la jurisprudencia y de las cuestiones que quedan sin respuesta.
Recibido: 01.06.2016
Aceptado: 30.09.2016
| Reference Key |
aguiar2016boletnjurisprudncia
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|---|---|
| Authors | ;Nina Aguiar |
| Journal | breast cancer: targets and therapy |
| Year | 2016 |
| DOI |
10.18543/baidc-50-2016pp203-239
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| URL | |
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