RT info:eu-repo/semantics/bachelorThesis
T1 El IGIC con respecto al IVA en tributación de las Islas Canarias ¿está justificado el Régimen Económico Fiscal de Canarias?
A1 Rodriguez Cruz, Heliodoro Luis
A2 Grado En Derecho
K1 IGIC
K1 IVA
K1 REF
AB This work deals with a comparison between the indirect taxes IVA andIGIC, which will proceed to analyze the reason for the existence of theIGIC in relation to the REF (Economic and Fiscal Regime of the CanaryIslands) of the Canary Islands. Using as bases both the current Law, as wellas its evolution, which economic activities consider as taxable for said taxand, therefore, replacing the VAT in addition to how it is regulated for itscorrect application. Among other details, it will also explain its historicalorigin as well as its substitute use of the general state indirect tax (VAT)due to the characteristics of the Canary Islands for its insularity that greatlyaffects how to proceed with its main economic and fiscal activities.Therefore, it will also be necessary, therefore, an introduction of the REFitself, the influence of the European Union law and its evident importancein the main theme of this writing.
YR 2020
FD 2020
LK http://riull.ull.es/xmlui/handle/915/19363
UL http://riull.ull.es/xmlui/handle/915/19363
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 22-nov-2024