El régimen fiscal de las cooperativas ¿respeta el régimen comunitario de ayudas de Estado?
ISSN: 1698-7446
Year of publication: 2010
Issue: 6
Pages: 29-57
Type: Article
More publications in: Gizaekoa: Revista vasca de economía social
Abstract
The tax treatment of Spanish cooperatives has been recently questioned from the from the viewpoint of its adequacy to the Community rules on State aid. In this paper, in light of recent rulings by the European Commission and the Court of Justice of the European Union, we will examine the legally established criteria for the said fiscal measures as may be declared contrary to free competition and the causes and principies that exclude this consideration.