147866 20250130203339.0 sideral 99420 ART-2016-99420 spa García Gómez, Antonio José Universidad de Zaragoza (orcid)0000-0001-6314-0543 Los créditos contra la masa desde la perspectiva del crédito tributario: un análisis de los supuestos más controvertidos 2016 Access copy available to the general public Unrestricted This 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. info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion 4003 150 Universidad de Zaragoza Dpto. Derecho de la Empresa Área Dcho. Financiero y Tribu. 302 (2016), 299-342 Rev. derecho merc. Revista de derecho mercantil 0210-0797 315963 http://zaguan.unizar.es/record/147866/files/texto_completo.pdf Versión publicada 1388328 http://zaguan.unizar.es/record/147866/files/texto_completo.jpg?subformat=icon icon Versión publicada https://legalteca.aranzadilaley.es/my-reader/LEGAR21_00000000_20161001000003020000?fileName=186258089.html&location=pi-10200&anchor=aR186258089&publicationDetailsItem=SystematicIndex Texto completo de la revista oai:zaguan.unizar.es:147866 articulos driver 2025-01-30-20:33:05 ARTICLE