Alberto GIl Soriano

Alberto GIl Soriano
University of Valencia | UV · Tax law

About

3
Publications
66
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5
Citations
Citations since 2017
0 Research Items
4 Citations
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20172018201920202021202220230.00.51.01.52.0
20172018201920202021202220230.00.51.01.52.0
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Introduction
Skills and Expertise
Tax
Taxation
Fiscal Policy and Taxation
Anti-money laundering
International Law
European Law

Publications

Publications (3)
Spain: financial ownership file and money laundering prevention
Article
  • Jul 2016
Purpose This paper aims to analyse the legal configuration of the Spanish financial ownership file and identifies its main legal shortcomings and its necessity and proportionality. Design/methodology/approach The primary and secondary sources of information on which this paper is based are statutes and reports issued by Spanish consultative bodies...
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Excise Duties and Smuggling. The Need of Joint Solutions to a Global Threat
Article
  • Jan 2013
The founding fathers of the European Economic Community agreed that competition should be the mechanism for efficiently allocating economic resources in Europe. In order to achieve this goal, they prescribed the harmonisation of cumulative turnover taxes and excise duties, which could be used for protectionist purposes. The value-added tax (VAT) wa...
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