Los créditos contra la masa desde la perspectiva del crédito tributario: un análisis de los supuestos más controvertidos

García Gómez, Antonio José (Universidad de Zaragoza)

Resumen: 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.

Idioma: Español

Año: 2016

Publicado en: Revista de derecho mercantil 302 (2016), 299-342
ISSN: 0210-0797

Originalmente disponible en: Texto completo de la revista

Tipo y forma: Article (Published version)

Área (Departamento): Área Dcho. Financiero y Tribu. (Dpto. Derecho de la Empresa)