RT info:eu-repo/semantics/bachelorThesis
T1 Perspectiva general del Impuesto General Indirecto Canario: especial consideración a las transferencias competenciales.
A1 Ramos Rodríguez, Jonathan
A2 Grado En Derecho
K1 Impuesto general Indirecto Canario
K1 IGIC
K1 Transferencias competenciales
AB In the present work we will expose the general aspects of the GeneralIndirect Tax of the Canary Islands. We will analyze the historical evolutionand its implementation, its nature and concept, the analogies anddifferences with the Value Added Tax (VAT) that is applied in the rest ofthe national territory, paying special attention to the transfer of powers tothe Autonomous Community of the Canary Islands. , being these the sourceof conclusion of our study. To this end, we will provide the legislation anddoctrine that makes this indirect tax a "singular" tax, of great technicalcomplexity, unparalleled in our legal system.
YR 2023
FD 2023
LK http://riull.ull.es/xmlui/handle/915/33764
UL http://riull.ull.es/xmlui/handle/915/33764
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 16-may-2025