Libre circulación de capitales en la UE. Problemas tributarios actualesdel modelo 720 al impuesto sobre la banca

  1. Alfonso García-Moncó 1
  1. 1 Universidad de Alcalá
    info

    Universidad de Alcalá

    Alcalá de Henares, España

    ROR https://ror.org/04pmn0e78

Book:
Libertades comunitarias y derecho tributario

Publisher: Dykinson

ISBN: 978-84-1170-613-1,  978-84-1170-512-7

Year of publication: 2023

Pages: 33-54

Type: Book chapter

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Sustainable development goals

Abstract

Free Movement of Capital has been the last european Community freedom to be accomplished. Since its implementation, it has caused problems of interpretation and application in the taxation field. In Spain, the latest generation of problems have been those derived from model 720 on the declaration of Assets and Rights located abroad and the so-called “Banking Tax”, among others.

Data source: Dialnet