El gravamen temporal a entidades de crédito y establecimientos financieros de crédito

  1. Irune Suberbiola Garbizu 1
  1. 1 Universidad del País Vasco/Euskal Herriko Unibertsitatea
    info

    Universidad del País Vasco/Euskal Herriko Unibertsitatea

    Lejona, España

    ROR https://ror.org/000xsnr85

Llibre:
Nuevos gravámenes

Editorial: Dykinson

ISBN: 978-84-1070-224-0,  978-84-1070-067-3

Any de publicació: 2024

Pàgines: 271-302

Tipus: Capítol de llibre

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Resum

Law 38/2022, of December 27, establishes, among others, a new figure, the temporary tax on credit entities and financial credit establishments whose legal nature has been questioned since its creation. Certainly, despite its express classification as a non-tax public property benefit, from the configuration of its structure it is inferred that its nature could respond to a tribute, and more specifically a tax. These lines are intended to shed light on its true nature as well as on the consequences derived from its consideration as a public tax asset in relation to the Constitution as well as European Union Law.

Fuente de los datos: Dialnet