{"id":7190,"date":"2011-09-21T10:30:11","date_gmt":"2011-09-21T08:30:11","guid":{"rendered":"https:\/\/demo.forulege.com\/2011\/09\/francisco-de-borja-iriarte-angel-la-aplicacion-directa-del-derecho-comunitario-en-materia-de-fiscalidad-directa-la-sentencia-del-tribunal-supremo-de-6-de-abril-de-2011-2\/"},"modified":"2011-09-21T10:30:11","modified_gmt":"2011-09-21T08:30:11","slug":"francisco-de-borja-iriarte-angel-la-aplicacion-directa-del-derecho-comunitario-en-materia-de-fiscalidad-directa-la-sentencia-del-tribunal-supremo-de-6-de-abril-de-2011-2","status":"publish","type":"post","link":"https:\/\/www.forulege.com\/eu\/2011\/09\/francisco-de-borja-iriarte-angel-la-aplicacion-directa-del-derecho-comunitario-en-materia-de-fiscalidad-directa-la-sentencia-del-tribunal-supremo-de-6-de-abril-de-2011-2\/","title":{"rendered":"Francisco de Borja Iriarte \u00c1ngel: &#8220;La aplicaci\u00f3n directa del Derecho comunitario en materia de fiscalidad directa: la sentencia del Tribunal Supremo de 6 de abril de 2011&#8221;"},"content":{"rendered":"<p>Ohar honetan AVD-ZEA Akademiaren kidea den Borja Iriarte \u00c1ngel jaunak azaltzen du Auzitegi Gorenaren epaia, 2011. urteko apirilaren 6koa. Epai horrek pausu berria dakar Europako erkidego zuzenbidea zuzeneko aplikazioan, Europako estatu kideen erakunde judizialen aldetik. Izan ere, epai horrek berresten du Euskal Herriko Auzitegi Nagusiaren epaia, 2006. urteko irailaren 18koa. Epai horretan deuseztatu zen Bizkaiko Foru araua, sozietateen gaineko zergari dagokionez, non eta azpi kapitalizazioaren alorrean. Arau hori, indarrean egon zen 2003. urteko abenduaren 31arte eta deuseztaturik geratu zen Europako erkidegoaren askatasunen aurkakoa izatearren.<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ohar honetan AVD-ZEA Akademiaren kidea den Borja Iriarte \u00c1ngel jaunak azaltzen du Auzitegi Gorenaren epaia, 2011. urteko apirilaren 6koa. Epai horrek pausu berria dakar Europako erkidego zuzenbidea zuzeneko aplikazioan, Europako estatu kideen erakunde judizialen aldetik. Izan ere, epai horrek berresten du Euskal Herriko Auzitegi Nagusiaren epaia, 2006. urteko irailaren 18koa. Epai horretan deuseztatu zen Bizkaiko&#8230;<\/p>\n","protected":false},"author":1,"featured_media":7191,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7190","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.forulege.com\/eu\/wp-json\/wp\/v2\/posts\/7190","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.forulege.com\/eu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.forulege.com\/eu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.forulege.com\/eu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.forulege.com\/eu\/wp-json\/wp\/v2\/comments?post=7190"}],"version-history":[{"count":0,"href":"https:\/\/www.forulege.com\/eu\/wp-json\/wp\/v2\/posts\/7190\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.forulege.com\/eu\/wp-json\/wp\/v2\/media\/7191"}],"wp:attachment":[{"href":"https:\/\/www.forulege.com\/eu\/wp-json\/wp\/v2\/media?parent=7190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.forulege.com\/eu\/wp-json\/wp\/v2\/categories?post=7190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.forulege.com\/eu\/wp-json\/wp\/v2\/tags?post=7190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}