http://hdl.handle.net/10016/6726 2013-05-21T11:30:04Z 2013-05-21T11:30:04Z Zornoza Pérez, Juan Ruiz Almendral, Violeta http://hdl.handle.net/10016/9835 2011-07-15T10:07:18Z 2009-12-06T23:00:00Z

Title: La imposición sobre el juego en México: aportaciones desde la experiencia española Author(s): Zornoza Pérez, Juan; Ruiz Almendral, Violeta Description: Por encargo del Instituto Universitario de Política y Gobernanza "Fermín Caballero" (IPOLGOB)

2009-12-06T23:00:00Z Ruiz Almendral, Violeta http://hdl.handle.net/10016/9787 2010-12-09T12:10:35Z 2009-12-31T23:00:00Z

Title: Sistema de evaluación continua en Derecho Financiero y Tributario II (2009/2010) Author(s): Ruiz Almendral, Violeta Description: Informe detallado sobre el sistema implantado para la docencia en los grupos 11 y 13 de la Licenciatura en Derecho y Estudios Combinados. Exposición de problemas y conclusiones para el futuro

2009-12-31T23:00:00Z Ruiz Almendral, Violeta http://hdl.handle.net/10016/9381 2011-01-20T10:22:53Z 2006-12-31T23:00:00Z

Title: Proyecto docente e investigador en Derecho Financiero y Tributario Author(s): Ruiz Almendral, Violeta Description: Este Proyecto Docente e Investigador fue escrito para concurrir a la prueba de Habilitación Nacional 2/150/2005, cuya celebración tuvo lugar en la Universitat Jaume I, en Castellón de la Plana, entre los meses de febrero a julio de 2007.

2006-12-31T23:00:00Z Ruiz Almendral, Violeta http://hdl.handle.net/10016/6794 2010-02-23T19:23:48Z 2007-12-31T23:00:00Z

Title: La tributación del no residente comunitario: entre la Armonización fiscal y el Derecho tributario internacional Author(s): Ruiz Almendral, Violeta Abstract: The so-called indirect tax harmonization process, undertaken by the European Court of Justice, and partly fueled by the European Commission, is giving place to a radical transformation of non-resident taxation. The traditional principle derived from international taxation, namely, that residents and non-residents deserve a different treatment as they are not in the same position, is increasingly being challenged by the Court and the Commission. The reasoning logic of the Court is not always easy to follow. However, it is slowly becoming clear that, as a consequence of the interaction and common influence of European tax law and International tax law, a “Statute of the EU-based non-resident” is being created. This means, growingly, that non-residents in a given Member State, that are resident in another, have a distinct regime that profoundly shapes their tax liability. This paper intends to assess the functioning of the said regime, in order to help shed some light in what is increasingly becoming a “tax jungle”, where Member States reform their Tax Codes in order to align them with the latest ECJ resolution, while the little coherence left creates ever new loopholes that have then to be closed, such increasing the complexity of the tax systems. Finally, the article pays particular attention to the Spanish tax on non-residents (Impuesto sobre la renta de no residentes) in order to show the perverse effects of the indirect harmonization of the tax law.

2007-12-31T23:00:00Z