Ítem
| Sala, Joan | |
| 2015 | |
| application/pdf | |
| http://www.raco.cat/index.php/RevistaGirona/article/view/188105 | |
| cat | |
| Universitat de Girona | |
| La Garrotxa | |
| info:eu-repo/semantics/article | |
| RACO |
DUGi
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Matèries 
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Valid economic reasons Motivos económicos válidos Neutralitat fiscal Neutralidad fiscal Aportació d’actius Motius econòmics vàlids Aportación no dineraria
Autors
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Universitat de Girona. Departament de Dret Públic Chasco Arellano, Benjamín Esteve Pardo, María Luisa