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000147866 100__ $$0(orcid)0000-0001-6314-0543$$aGarcía Gómez, Antonio José$$uUniversidad de Zaragoza
000147866 245__ $$aLos créditos contra la masa desde la perspectiva del crédito tributario: un análisis de los supuestos más controvertidos
000147866 260__ $$c2016
000147866 5060_ $$aAccess copy available to the general public$$fUnrestricted
000147866 5203_ $$aThis paper presents a detailed examination on how certain tax credits may be embedded in the concept of credit against the estate as provided by the spanish bankruptcy act. In particular, the study focuses on the situations that have proved to be more controversial in the light of judiciary decisions, thus taxation and insolvency regulations are analysed to determine when credits related to value added tax or tax withholdings up to penalties and interests are accrued and due.
000147866 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000147866 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000147866 7102_ $$14003$$2150$$aUniversidad de Zaragoza$$bDpto. Derecho de la Empresa$$cÁrea Dcho. Financiero y Tribu.
000147866 773__ $$g302 (2016), 299-342$$pRev. derecho merc.$$tRevista de derecho mercantil$$x0210-0797
000147866 8564_ $$s315963$$uhttps://zaguan.unizar.es/record/147866/files/texto_completo.pdf$$yVersión publicada
000147866 8564_ $$s1388328$$uhttps://zaguan.unizar.es/record/147866/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000147866 85641 $$uhttps://legalteca.aranzadilaley.es/my-reader/LEGAR21_00000000_20161001000003020000?fileName=186258089.html&location=pi-10200&anchor=aR186258089&publicationDetailsItem=SystematicIndex$$zTexto completo de la revista
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000147866 951__ $$a2025-01-30-20:33:05
000147866 980__ $$aARTICLE