The contentious administrative courts succumb before the social jurisdictional order about entailment among companies
Commentary on the Tribunal Supremo judgments of 7 and 16 December 2011
DOI:
https://doi.org/10.51302/rcyt.2011.6771Keywords:
income tax, compensation, dismissal, entailmentAbstract
The Tribunal Supremo, in a very specific practical course (income tax exemption of severance pay received by workers rehired by the company or other related) ignores the concept of entailment among companies contained in the tax rules and accept the concept coined in the social jurisdictional order.