La limitación de las bases imponibles del IBI rústico para las cooperativas agrarias en el régimen fiscal de cooperativas y su necesaria reforma
Cooperatives in Spain, as in other countries, have been enjoying tax benefits under the protection that legislator intended to confer on them. The legislation currently in force in Spain is the Cooperative Tax Systme (CTS), which provides different levels of benefits depending on the degree of prote...
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| Format: | article |
| Language: | EN ES |
| Published: |
AECOOP Escuela de Estudios Cooperativos
2011
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| Online Access: | https://doaj.org/article/947676740cf54c4894e72cbf75e50d5e |
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