Mandato constitucional de fomento y fiscalidad de las cooperativas
A brief overview is given of the main stances adopted regarding co-operative taxation. Starting from the aforementioned doctrine, the constitutional projections regarding the co-operative movement are examined, and in particular, the meaning of the promotion mandate contained in article 129.2 with the purpose of finding out if the precept has consequences in the fiscal sphere and whether any kind of binding guideline can be extracted from this for the common legislator -as the first and main recipient- as well as for the other state powers. Lastly we run through tax regulations in force applicable to co-operatives, stressing only those basic aspects which can raise problems from the perspective of the aforementioned promotion mandate.
Volume (Year): (2003)
Issue (Month): 47 (November)
|Contact details of provider:|| Postal: |
Phone: 96 382 84 89 / 96 356 22 48
Fax: 96 382 84 92
Web page: http://www.ciriec.es/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:cic:revcir:y:2003:i:47:p:199-219. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafael Chaves)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.