National reports: Spain

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  • dc.contributor.author Herrera, Pedro M.
  • dc.contributor.author Macho Pérez, Ana Belén
  • dc.date.accessioned 2021-01-21T12:49:47Z
  • dc.date.available 2021-01-21T12:49:47Z
  • dc.date.issued 2013
  • dc.format.mimetype application/pdf
  • dc.identifier.citation Herrera P, Macho AB. National reports: Spain. In: Gribnau H, Pauwels M, editors. Retroactivity of tax legislation. Amsterdam: EATLP / IBFD; 2013. p. 351-5.
  • dc.identifier.isbn 9789081647502
  • dc.identifier.uri http://hdl.handle.net/10230/46242
  • dc.language.iso eng
  • dc.publisher IBFD
  • dc.relation.ispartof Gribnau H, Pauwels M, editors. Retroactivity of tax legislation. Amsterdam: EATLP / IBFD; 2013. p. 351-5.
  • dc.rights © 2013 European Association of Tax Law Professors and authors
  • dc.rights.accessRights info:eu-repo/semantics/openAccess
  • dc.subject.other Retroactivitat de les lleis -- Espanya
  • dc.title National reports: Spain
  • dc.type info:eu-repo/semantics/bookPart
  • dc.type.version info:eu-repo/semantics/publishedVersion