Algunos problemas en la aplicación de la RIC y las soluciones aportadas por Real Decreto 1758/2007, de 28 de diciembre, por el que se aprueba el Reglamento de desarrollo de la Ley 19/1994, de 6 de julio, de modificación del REF
ISSN: 0075-773X
Year of publication: 2008
Issue: 25
Pages: 177-196
Type: Article
More publications in: Anales de la Facultad de Derecho
Abstract
The RIC has enabled the social and economic growth of the Canary Islands. However, the legal regime of the said tax incentive has led to many uncertainties, especially because there has not been a criterion interpretive uniform on its implementation. After the last legislative reform of art. 27 of Law 19/1994, produced for the ICN adapt to the new order of the EU, has adopted a regulation that is intended to provide criteria for read correctly cited the tax incentive.