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Abreviaturas
| Author | Rafael J. Sanz Gómez |
| Profession | Departamento de Derecho Financiero y Tributario Universidad de Sevilla |
| Pages | 7-7 |
Page 7
AG Abogado General
BOE Boletín Oficial del Estado
CAE Cláusula anti-abuso específica
CDI Convenio de doble imposición
DO Diario Oficial de la Unión Europea
EEE Espacio Económico Europeo
IVA Impuesto sobre el Valor Añadido
LGT Ley General Tributaria
OCDE Organización para la Cooperación y el Desarrollo Económico
RIS Reglamento del Impuesto sobre Sociedades
SEC Sociedad extranjera controlada
TCE Tratado Constitutivo de la Comunidad Europea
TEAC Tribunal Económico-Administrativo Central
TFUE Tratado de Funcionamiento de la Unión Europea (denominación del Tratado Constitutivo de la Comunidad Europea desde el 1 de diciembre de 2009)
TFI Transparencia fiscal internacional
TJUE Tribunal de Justicia de la Unión Europea
TRLIS Texto Refundido de la Ley del Impuesto sobre Sociedades
UE Unión Europea
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- Las cláusulas anti-abuso específicas tributarias frente a las libertades de circulación de la Unión Europea
- Abreviaturas
- Introducción. La función de las cláusulas anti-abuso específicas en la fiscalidad internacional
- Las cláusulas anti-abuso en el contexto de la tensión entre interés fiscal y mercado común
- Contenido esencial y abuso de las libertades comunitarias
- El principio de proporcionalidad en las medidas anti-abuso
- Conclusiones
- Bibliografía
- Jurisprudencia analizada
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