Saturnina Moreno González

University of Castilla-La Mancha, School of Law

Professor of Tax Law

Plaza Universidad, 1

02071 Albacete, Ciudad Real 13071

Spain

SCHOLARLY PAPERS

4

DOWNLOADS

237

CITATIONS

0

Ideas:
“  I'm currently working on taxation and digital economy  ”

Scholarly Papers (4)

1.

State Aid, Tax Competition and BEPS: Comments on the European Commission's Decisions on Transfer Pricing Rulings

University of Leicester School of Law Research Paper No. 17/00
Number of pages: 22 Posted: 06 Apr 2017 Last Revised: 22 May 2017
Saturnina Moreno González
University of Castilla-La Mancha, School of Law
Downloads 237 (125,975)

Abstract:

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State aid, economic advantage, selectivity, tax ruling, transfer pricing, aid recovery, harmul tax competition, base erosion and profit shifting

2.

State Aid and Tax Competition: Comments on the European Commission's Decisions on Transfer Pricing Rulings

European State Aid Law Quarterly, Volume 15 (2016), Issue 4, pages 556-574
Posted: 10 Jan 2017
Saturnina Moreno González
University of Castilla-La Mancha, School of Law

Abstract:

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State Aids, Economic Advantage; Selectivity; Tax Ruling; Transfer Pricing; Aid Recovery; Harmul Tax Competition; Base Erosion; Profit Shifting

3.

The Automatic Exchange of Tax Information and the Protection of Personal Data in the European Union: Reflections on the Latest Jurisprudential and Normative Advances

EC Tax Review, Vol. 25, 2016-3
Posted: 11 Jun 2016
Saturnina Moreno González
University of Castilla-La Mancha, School of Law

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Personal data, automatic exchange of information between tax administrations, combating fraud and tax evasion, necessity, proportionality, fundamental rights

4.

Recovery of Tax-Related State Aid in Spain: Current Scenario and Legislative Initiatives for Immediate and Effective Recovery

European State Aid Law Quarterly, nº 3, 2015. ISSN: 1619-5272
Posted: 11 Jun 2016
Saturnina Moreno González
University of Castilla-La Mancha, School of Law

Abstract:

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Unlawful and incompatible aid, immediate and effective recovery, procedural autonomy, legitimate expectations, absolute impossibility, real beneficiary, recoverable amount, right to a hearing, limitation period, administrative resources