Prólogo
Author | Guillermo Alcover Garau. |
Profession | Catedrático de Derecho Mercantil. Universidad de las Islas Baleares. |
Pages | 1-16 |
Page 15
El libro que el lector tiene en sus manos es una excelente monografía de temática fiscal, pero que también destaca por su carácter interdisciplinar y, sin lugar a dudas, constituye una excelente tarjeta de presentación como universitario del doctor Juan Franch Fluxà.
El origen de esta obra es la tesis doctoral que tuve el honor de dirigir y que el Dr. Franch defendió brillantemente y con la máxima calificación en la Universitat de les Illes Balears ante un tribunal compuesto por reconocidos mercantilistas y tributaristas españoles y extranjeros. La tesis tiene un marcado carácter europeo no sólo por su contenido, sino también por las diferentes y prolongadas estancias de investigación del autor junto a los más prestigiosos especialistas en el ámbito de la tributación inter- nacional. A lo largo de un curso académico el Dr. Franch pudo formarse con el profesor Wolgang Schön, del Max-Planck-Institut für Geistiges Eigentum, Wettbewerbs und Steuerrecht, de Múnich. Con anterioridad aprovechó veranos y meses sin docencia para desarrollar su capacidad investigadora junto a profesores como Moris Lehner y Klaus Vogel, de la Universidad de Múnich (Ludwig-Maximilians-Universität), Paul Beghin, de la Universidad de Gante y Hubert Hamaeckers, del International Bureau of Fiscal Documentation de Ámsterdam.
No es mi intención recapitular el contenido de este trabajo que, desde distintas perspectivas, afronta el reto de conectar y relacionar los distintos desarrollos normativos de una institución que se considera materia propia y común de varias disciplinas jurídicas. Sin embargo, sí quiero advertirles Page 16que esta monografía no es una tesis, ya que, tras su lectura -y aunque se le sugirió al Dr. Franch la oportunidad de su rápida publicación-, estimó que debía actualizarla y aligerarla de todo el aparato científico imprescindible en una tesis, pero prescindible en una publicación especializada que pretende fundamentalmente ser útil al lector. Más aún, formado inicialmente como fiscalista, las vicisitudes académicas han derivado su carrera académica hacia la vertiente iusprivatista del...
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- Reforma y armonización de la fiscalidad de los grupos societarios europeos
- Prólogo
- El grupo como forma organizativa de la empresa
- Abreviaturas
- El grupo de sociedades como institución jurídica
- La consolidación como respuesta normativa al fenómeno de los grupos
- La consolidacion transfronteriza: reto y problema para las haciendas públicas de los estados miembros
- La adopción de medidas fiscales de ambito europeo a los grupos de sociedades que desarrollan su actividades fiscales en diferentes estados miembros
- Bibliografía
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