We study first the different cadastral systems in the
EU countries and their perspective in the European Law context, especially in
their tax law aspect and about the different building tax system.
We talk about the most important aspect, taxation, and the European Unionʼs
influence, particularly the European Court. But not only speak about the
influence in the Member stateʼs building tax, also find another influences ways,
with some European policies.
All these aspects and another show a tendency to the cadastral
integration, not direct, but existent in the indirect way.
About other aspects, the study holds the dual nature of the cadastre,
social (like social science), and their tax aspect, and technic nature. The Inspire
information net can generate a new way to the tax information exchange
between European countries.
The investigation end with a comparison of the different cadastral
systems in EU countries, and about the edification tax law too.
This report holds the tax nature of the cadastre, the need to be
considered like social-technic complex. Diverse international organization
consider that is a multipurpose instrument and institution, but seem to forget
their original purpose, their tax purpose, that was the central aspect in their
origin and that don can`t be forget in the new world that raises after the world
financial crisis.
| Identifer | oai:union.ndltd.org:unibo.it/oai:amsdottorato.cib.unibo.it:4768 |
| Date | 30 March 2012 |
| Creators | Muniz Perez, Julio Cesar <1983> |
| Contributors | Di Pietro, Adriano |
| Publisher | Alma Mater Studiorum - Università di Bologna |
| Source Sets | Università di Bologna |
| Language | Spanish |
| Detected Language | English |
| Type | Doctoral Thesis, PeerReviewed |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
Page generated in 0.0368 seconds