Nota preliminar
Author | Pablo Andrés Hernández González-Barreda |
Profession | Universidad Pontificia Comillas de Madrid - ICADE |
Pages | 19-20 |
Page 19
El presente estudio tiene su origen en el trabajo de fin de Máster defen-dido en la Universidad Pontificia Comillas de Madrid el día 30 de junio de 2011 ante el Tribunal presidido por el Profesor Doctor Don Diego MarínBarnuevo Fabo, y formado por la Profesora Doctora Doña Pilar Navau Martínez-Vals, Don Santiago Menéndez Menéndez y Don Manuel de Vicente Tutor, que tuvo en consideración otorgarle máxima calificación. A todos ellos debo expresarles mi más sincera gratitud, así como reconocer lo acertado de sus comentarios y sugerencias que sin duda han contribuido a mejorar aquel trabajo.
Además de a ellos, debo dar las gracias especialmente al Profesor Doctor Francisco Javier Alonso Madrigal, impulsor de mi inquietud en el área del Derecho Tributario desde que fui alumno suyo de Licenciatura. Debo agradecerle el tiempo invertido en las correcciones y sugerencias, así como las indicaciones a seguir en el camino. A su dirección y guía se deben sin duda los aciertos que el lector pueda advertir en este estudio, siendo los errores desviaciones de sus acertados consejos, y por tantos imputables a mí en mi entera cuenta.
No debo sino agradecer a la Facultad de Derecho, y a sus decanos, la confianza que han depositado en mi, y el ánimo para iniciarme en el mundo académico, sin el que esta publicación no hubiera sido posible.
Page 20
También he de agradecer a Andrea García Castelao sus interesantes aportaciones, desde un punto de vista crítico y enriquecedor, que indudablemente han coadyuvado a mejorar este trabajo. Su visión, en contraposición con muchos de los aspectos...
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- Tributación Bancaria en la Unión Europea
- Abreviaturas y siglas
- Prólogo
- Nota preliminar
- Introducción
- Bank payroll tax
- Impuesto sobre balance (bank levy)
- El impuesto sobre las transacciones financieras y el impuesto sobre la actividad financiera
- La imposición al sector financiero en España
- Imposición bancaria e impuesto de sociedades
- Los impuestos bancarios y la doble imposición
- La afectación de los tributos sobre la banca a un fin presupuestario y su carácter extrafiscal
- Consideraciones finales
- Bibliografía
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