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- Title
NOVEDADES FISCALES INTRODUCIDAS POR EL REAL DECRETO-LEY 9/2011, DE 19 DE AGOSTO, DE MEDIDAS PARA LA MEJORA DE LA CALIDAD Y COHESIÓN DEL SISTEMA NACIONAL DE SALUD, DE CONTRIBUCIÓN A LA CONSOLIDACIÓN FISCAL, Y DE LA ELEVACIÓN DEL IMPORTE MÁXIMO DE LOS AVALES PARA EL ESTADO PARA 2011.
- Authors
López Pol, Borja
- Abstract
Legislative tax changes introduced by Royal Decree Law 9/2011, August 19, containing specific measures aimed at improving the management of pharmaceutical expenditure fiscal consolidation, reducing the budget deficit and increasing the Spanish Government's guarantees for the year 2011. This article analyses the legislative tax changes introduced by that Royal Decree Law, which entered into force last August 20. Amendments are introduced in the indirect taxation field (Value Added Tax «Impuesto sobre el Valor Añadido») as well as in the direct taxation field (Corporate Income Tax «Impuesto sobre Sociedades»), in the latter case with special effects for large companies. The temporary measures adopted aim to improve the public incomes.
- Subjects
SPAIN; TAX laws; TAXATION of public health; VALUE-added tax laws; CORPORATE tax laws
- Publication
Actualidad Jurídica (1578-956X), 2011, Issue 30, p82
- ISSN
1578-956X
- Publication type
Article