Civera, Agustí Romero; Mas, Elíes Seguí - In: CIRIEC-España, revista de economía pública, social y … (2006) 54, pp. 205-230
Law 8/2003, on Cooperatives in the Valencia Region, modifies a substantial number of the points that were in force prior to the new law being passed. It also introduces significant new features that considerably affect the taxation of these organisations. Consequently, with the new law, all...