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Sergio Alonso de León

Bio: Sergio Alonso de León is an academic researcher. The author has contributed to research in topics: European union & Economic Justice. The author has an hindex of 2, co-authored 3 publications receiving 54 citations.

Papers
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13 Sep 2016
TL;DR: The model of executive federalism, where the Union takes decisions in the fields where it is competent and Member States implement them, was valid for the old Communities and still perceivable in the Treaties and in the rulings of the Court of Justice as mentioned in this paper.
Abstract: The fashion in which the European Union pursues its objectives has varied enormously over time. In all fronts but, in particular, as a public administration that implements the policies of the Union. Currently, the European Union’s executive action is not as it was originally designed to be. The model of executive federalism, where the Union takes decisions in the fields where it is competent and Member States implement them, was valid for the old Communities and still perceivable in the Treaties and in the rulings of the Court of Justice. Today it is often more of a legal fiction than a reality.

49 citations

Journal Article
TL;DR: However, the internal mechanism set up in Spain narrows the possible scope of involvement of the regional parliaments, subordinating it to the national Parliament's will and even placing the regional governments in a similar position as the legislatures.
Abstract: European regions have had a limited involvement in the European Union decision-making process, despite having an important role in the implementation of EU acts. The principle of subsidiarity, as established in the Treaty of Lisbon, has acquired an important regional dimension, which results in the possibility of the regional parliaments playing a role in the law-making process in the European Union for the first time.However, the internal mechanism set up in Spain narrows the possible scope of involvement of the regional parliaments, subordinating it to the national Parliament's will and even placing the regional governments in a similar position as the legislatures.

4 citations

01 Jan 2011
TL;DR: For instance, in this paper, the authors consider the consideración tributaria de subvenciones in relation with the impuesto sobre el valor anadido.
Abstract: La consideracion tributaria de las subvenciones en relacion con el impuesto sobre el valor anadido es distinta en funcion de que se vinculen o no al precio del servicio prestado o del bien entregado por la entidad subvencionada. En el caso de las subvenciones no vinculadas, la legislacion espanola ha tenido que ser modificada a raiz de una declaracion de incumplimiento del Tribunal de Justicia de la Union Europea, y ya no tienen incidencia en la tributacion por IVA de quien las recibe. En el caso de las subvenciones vinculadas, la jurisprudencia europea ha exigido determinados requisitos para que exista tributacion, lo cual no impide la existencia de supuestos controvertidos que ponen de manifiesto que la delimitacion ente unas y otras es aun dificil.

1 citations


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