by CUATRECASAS, EY ABOGADOS, PwC TAX & LEGAL · FUNDACION IMPUESTOS Y COMPETITIVIDAD · tapa blanda · ISBN 9788409652488
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«Imposición municipal: Valoración y propuestas para una reforma» is the study by Cuatrecasas, EY Abogados and PwC Tax & Legal, in paperback.
Work analysing the system of local taxes in Spain and its dysfunctions: legal uncertainty, management costs, litigation and lack of uniformity in application. It examines the tension between the tax autonomy of municipalities and the principles of legal certainty, equality and efficiency, and advocates rationalising and simplifying local taxation.
First edition published in September 2024 by Fundación Impuestos y Competitividad; 580 pages, in Spanish.
For tax law professionals, tax advisers and municipal finance officers.
