Malvezzi Mario Ivo
SÍNTESIS DE LOS MARCOS NORMATIVOS, PROPUESTOS POR LA COMISIÓN TÉCNICA, PARA LA REFORMA DEL SISTEMA TRIBUTARIO ESPAÑOL
in Diritto e pratica tributaria internazionale, 2014, fasc. 2  pag. 401 - 461
(Bibliografia: a pié di pagina o nel corpo del testo)

[Abstract tratto dalla rivista]

The article focuses on the proposals made by the “Comisión de Expertos para la Re-forma del Sistema Tributario Español” in coordination with the fiscal measures introduced in re-cent years to restore the balance of this Member State of the European Union; as well as those currently in force, connected or related to the reform proposals, which would not be abrogated. Today, the Spanish legislator is using taxation, together with that of the labour market, to reactivate the economy of Spain and attract foreign investment. Following this orientation, as well as the constant application of a series of cuts in public spending, have continued reforms to consolidate Spanish financial statements, on which were stamped with special hardness effects of the economic crisis. After years of urgent and necessary reforms, following essentially the same procedure applied to interventions in the field of labour proceedings legislatives, then proceeding with a systematic reorganization of the sector to reorganize the tax system bases collection with the goal to make it more balanced, compared to principles of individual ability to pay and the needs of the stability of the Spanish public budget. [Abstract appeared in the Journal]

Sommario: 1. Introducción. - 2. Aspectos internacionales de la reforma del sistema fiscal español. - 3. Fuentes jurídicas y económicas. - 4. Los impuestos objeto de la reforma. - 5. Las propuestas de reforma del Impuesto sobre la Renta de las Personas Físicas en España. - 6. Las propuestas de reforma del sistema catastral español. - 7. El nuevo Impuesto sobre las Rentas de No Residentes. - 8. La profunda reforma del Impuesto sobre el Valor Añadido(“IVA.”). - 9. Las propuestas de reforma formuladas con referencia al Impuesto sobre Sociedades. - 10. Los impuestos de naturaleza patrimonial. - 11. Los impuestos de naturaleza medioambiental. - 12. Las propuestas de reforma de los impuestos sobre las actividades crediticia y aseguradora.

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