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La situación del impuesto sobre sucesiones y donaciones como tributo cedido a las Comunidades Autónomas. Ejercicio 2010

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  • Montserrat Hermosín Álvarez

Abstract

RESUMEN En este trabajo se analizan las numerosas medidas aprobadas por las Comunidades Autónomas, para el ejercicio 2010, en el Impuesto sobre Sucesiones y Donaciones. Esta ingente normativa autonómica además de provocar desigualdad de trato fiscal plantea problemas de compatibilidad con las Libertades Comunitarias, aspectos que son analizados en este estudio. ABSTRACT In this work there are analysed the many measures adopted by the Autonomous Communities, for the year 2010, in the inheritance and gift tax. This huge regional rules in addition to causing unequal tax treatment raises problems of compatibility with Community Freedoms, both of which are analyzed in this study.

Suggested Citation

  • Montserrat Hermosín Álvarez, 2010. "La situación del impuesto sobre sucesiones y donaciones como tributo cedido a las Comunidades Autónomas. Ejercicio 2010," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 2, pages 45-90.
    • Handle: RePEc:rer:articu:v:02:y:2010:p:45-90
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