IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2011v140i3p215-245.html
   My bibliography  Save this article

«Comitología», Armonización Contable Y Reserva De Ley En El Impuesto Sobre Sociedades

Author

Listed:
  • Enrique Ortiz Calle

    (Universidad Carlos III de Madrid)

Abstract

Las posibles implicaciones en el Impuesto sobre Sociedades de las normas internacionales de contabilidad, elaboradas en el seno de una corporación privada e incorporadas al Derecho Comunitario a través del procedimiento de «comitología», ofrecen diferentes perspectivas de análisis, sobre todo ante una futura armonización de la base imponible societaria. Entre los aspectos institucionales que plantean, ya en la actualidad, esas normas internacionales destacan su discutible compatibilidad con la garantía que subyace a la institución de la reserva de ley tributaria, es decir, el principio democrático de autoimposición y la función que el mismo cumple en el ordenamiento comunitario.

Suggested Citation

  • Enrique Ortiz Calle, 2011. "«Comitología», Armonización Contable Y Reserva De Ley En El Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 140(3), pages 215-245, September.
    • Handle: RePEc:hpe:crotri:y:2011:v:140:i:3:p:215-245
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/140.pdf#page=215
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    «Comitología»; armonización contable; base imponible societaria armonizada; reserva de ley; principio democrático de autoimposición.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2011:v:140:i:3:p:215-245. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.