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- W97079356 abstract "LABURPENA: Maitzaren 27ko13/2011 Legeak, Estatuari Estatu mailan garatutako on line jokoen eskuduntza emateaz gain, hauek kargatzen dituen zerga berri bat, Joko Jardueren gaineko Zerga, sortzen du. Zerga honen ituntzearen arira, artikulu honek Estatuaren berreskuduntza prozesua, tributu ikuspuntutik honek duen esanahia eta sortu ditzakeen arazoak aztertzen dira artikulu honetan. RESUMEN: La Ley 13/2011, de 27 de mayo, además de atribuir al Estado la competencia sobre los juegos on line, crea un nuevo impuesto que los grava, el Impuesto sobre actividades de juego. En este artículo se analizan el proceso competencial del Estado para pactar dicho impuesto, su significado desde la perspectiva tributaria y los problemas que pueda causar. ABSTRACT: Act 13/2011 of May 27th besides conferring the State with the power of on line gambling, it creates a new tax upon them, the tax on gambling activities. In this article we analyze the process of conferral of powers by the State to agree on that tax, its meaning from the taxation point of view and the problems that might cause." @default.
- W97079356 created "2016-06-24" @default.
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- W97079356 date "2014-12-30" @default.
- W97079356 modified "2023-09-26" @default.
- W97079356 title "Online jokoen gaineko tributuak Ekonomi Itunean" @default.
- W97079356 doi "https://doi.org/10.47623/ivap-rvap.99.100.2014.118" @default.
- W97079356 hasPublicationYear "2014" @default.
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