Fernando Marotta - Academia.edu (original) (raw)
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Papers by Fernando Marotta
Revista Vasca De Economia Social Gizarte Ekonomia Euskal Aldizkaria, Feb 2, 2015
This paper is the synthesis of a research work which covered the Italian and Spanish tax legislat... more This paper is the synthesis of a research work which covered the Italian and Spanish tax legislation on cooperatives and it was mainly driven by the ambition to draw parallels and divergences between two jurisdictions. The general framework shows, on the one hand, in many aspects, considerable similarities, despite the existence of significant differences, especially in the field of tax relief. Compliance with the standards imposed by the European legislator and the borderline, often very thin, between allowed tax benefit and prohibited State aid, according to art. 107 T.F.U.E., on the other hand, had, in both countries, a strong weight to approve and/or amend internal legislation with effects that will be examined in the following paragraphs.
Revista Vasca De Economia Social Gizarte Ekonomia Euskal Aldizkaria, Feb 2, 2015
This paper is the synthesis of a research work which covered the Italian and Spanish tax legislat... more This paper is the synthesis of a research work which covered the Italian and Spanish tax legislation on cooperatives and it was mainly driven by the ambition to draw parallels and divergences between two jurisdictions. The general framework shows, on the one hand, in many aspects, considerable similarities, despite the existence of significant differences, especially in the field of tax relief. Compliance with the standards imposed by the European legislator and the borderline, often very thin, between allowed tax benefit and prohibited State aid, according to art. 107 T.F.U.E., on the other hand, had, in both countries, a strong weight to approve and/or amend internal legislation with effects that will be examined in the following paragraphs.