Autonomas ma non troppo - Reflexiones sobre la autonomía de los entes infra-estatales a la luz de la Sentencia Geurts - STJUE de 25 Octobre de 2007 (Autonomas Ma Non Troppo - Analysis of the Autonomy of Infra-State Entities Following Cjeu's Decision on Geurts on 25th October 2007)

Estudios Financieros. Revista de contabilidad y tributación. comentarios, casos prácticos, 2009

46 Pages Posted: 20 Aug 2020

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Catholic University of Portugal; University of Cape Town (UCT)

Date Written: July 3, 2009

Abstract

Portuguese Abstract: Este artigo procede a uma análise exaustiva da decisão do TJUE em Geurts, publicada a 25 de outubro de 2007. Procede ainda a uma análise e antecipa o possível impacto desta decisão para a tributação espanhola nos âmbitos regional e local

English Abstract: This article provides a comprehensive analysis of the CJEU's decision on Geurts, decided on the 25 October 2007. It also analysis and anticipates the foreseable impact of this decision for spanish regional and local taxation.

Note: Downloadable document is in Portuguese.

Keywords: autonomía, igualdad, tributario, europeo e infra-estatal

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix, Autonomas ma non troppo - Reflexiones sobre la autonomía de los entes infra-estatales a la luz de la Sentencia Geurts - STJUE de 25 Octobre de 2007 (Autonomas Ma Non Troppo - Analysis of the Autonomy of Infra-State Entities Following Cjeu's Decision on Geurts on 25th October 2007) (July 3, 2009). Estudios Financieros. Revista de contabilidad y tributación. comentarios, casos prácticos, 2009, Available at SSRN: https://ssrn.com/abstract=3642657

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

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Amsterdam, 1019 DW
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Catholic University of Portugal ( email )

Palma de Cima
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Portugal

HOME PAGE: http://https://fd.porto.ucp.pt/pt-pt/pessoa/joao-felix-pinto-nogueira?parent-page=2611

University of Cape Town (UCT) ( email )

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South Africa

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