Revista de contabilidad y tributación. Comentarios, casos prácticos. N.º 372 Marzo 2014

ISSN: 1138-9540 / ISSN-e: 2531-2138

Published: 2014-03-07

Tributación

• Corporate Income Tax 2013 (I). Range of amendments. Permanent Establishments

  Eduardo Sanz Gadea

  5-40

  • PDF (Español (España))

• A new trilogy in Criminal Tax Law: criminal tax fraud, voluntary disclosure and money laudering

  Juan Carlos Ferré Olivé

  41-82

  • PDF (Español (España))

• Jurisprudence by the Court of Justice of the European Union: importance and effect on VAT rules

  Antonio Longás Lafuente

  83-110

  • PDF (Español (España))

Contabilidad y Tributación

• Free cancellations of intra-group credit rights: accounting, legal and tax regime. Analysis of the position on the matter taken by the Spanish Chartered Accountants’ Institute and the Spanish General Directorate of Taxes

  José Gabriel Martínez Paños, David López Pombo

  111-138

  • PDF (Español (España))

Contabilidad

• Order of the ICAC about impairment of asset (II): financial assets measured at amortized cost

  Juan del Busto Méndez

  139-186

  • PDF (Español (España))

• Questions formulated to ICAC

  Juan del Busto Méndez

  187-206

  • PDF (Español (España))

• Second exam of the selective examination for the admission to the Management Body of the Employee of the Treasury

  Anna Ayats Vilanova

  1-38 (digital)

  • PDF (Español (España))