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TITLE:
La Reforma Tributària de les Societats Civils - TFG:1105
Handle: https://hdl.handle.net/20.500.11797/TFG1105

Student:Martí Bosch, Neus
Language:Català
Title in original language:La Reforma Tributària de les Societats Civils
Title in different languages:Tax Reform of Civil Societies
Keywords:Regulation, Tax Reform, Analysis
Subject:Ciències jurídiques
Abstract:In this paper we study the tax reform of civil societies. Civil societies have been affected by the reform of Law 27/2004 of 27 November, the tax. These new entities in this tax period longer pay for the income tax of the Physical People and accordingly taxed by the tax. This raises the study of the Company in general terms, what is its constitution, membership dues against third parties, the extinction of these companies and the possible disappearance of these entities because of this change. Such societies are characterized by family businesses and are causing a fiscal disadvantage. However, the relevant legislation applicable to the tax change which aims to provide more neutrality, equality and justice to the tax . Specifies how this amendment , the reasons for this reform and possible solutions for these institutions to face the new form of taxation, that is to say , what are the options that society has to accept or reject this tax change it.
Project director:Urquizu Cavallé, Àngel
Department:Dret Privat, Processal i Financer
Education area(s):Dret
Entity:Universitat Rovira i Virgili (URV)
TFG credits:6
Creation date in repository:2017-01-13
Work's public defense date:2016-06-07
Academic year:2015-2016
Confidenciality:No
Access rights:info:eu-repo/semantics/openAccess
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