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Base Imponible Común Consolidada Vs. Normativa Fiscal Española: Una Aproximación A Su Impacto Fiscal

Author

Listed:
  • Leonor Mora Agudo

    (Universidad Rey Juan Carlos)

  • Emilio Navarro Heras

    (Universidad Rey Juan Carlos)

  • Miguel Prado Román

    (Universidad Rey Juan Carlos)

Abstract

El presente trabajo aborda la comparación de la normativa CCCTB (Common Consolidated Corporate Tax Base) propuesta por la Comisión Europea en 2011 con la normativa fiscal española reguladora del impuesto sobre sociedades: Ley 43/1995, de 27 de diciembre, de Impuesto sobre Sociedades y Texto Refundido aprobado por Real Decreto Legislativo 4/2004 de 5 de marzo. El objetivo de la investigación descrita se circunscribe al análisis comparativo del los articulados comparados, si bien, y tras su cotejo, se realiza una estimación sobre el impacto que la adopción de la normativa europea pudiera tener para la hacienda pública española de adaptarse nuestra normativa a la directriz europea.

Suggested Citation

  • Leonor Mora Agudo & Emilio Navarro Heras & Miguel Prado Román, 2012. "Base Imponible Común Consolidada Vs. Normativa Fiscal Española: Una Aproximación A Su Impacto Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 144(3), pages 89-109, september.
    • Handle: RePEc:hpe:crotri:y:2012:v:144:i:3:p:89-109
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    More about this item

    Keywords

    Impuesto sobre Sociedades; CCCTB; consolidación fiscal europea.;
    All these keywords.

    JEL classification:

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

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