<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-06-29T07:27:25Z</responseDate><request verb="GetRecord" identifier="oai:docta.ucm.es:20.500.14352/49533" metadataPrefix="oai_dc">https://docta.ucm.es/rest/oai/request</request><GetRecord><record><header><identifier>oai:docta.ucm.es:20.500.14352/49533</identifier><datestamp>2023-08-25T11:32:55Z</datestamp><setSpec>com_20.500.14352_14</setSpec><setSpec>col_20.500.14352_15</setSpec></header><metadata><oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:doc="http://www.lyncode.com/xoai" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
   <dc:title>La armonización de impuestos en una Europa libre</dc:title>
   <dc:creator>Martínez Muñoz, Juan Antonio</dc:creator>
   <dc:subject>347.73</dc:subject>
   <dc:subject>351.713</dc:subject>
   <dc:subject>340.12</dc:subject>
   <dc:subject>Tributos</dc:subject>
   <dc:subject>Libertad</dc:subject>
   <dc:subject>Precios</dc:subject>
   <dc:subject>Nuevo sistema fiscal</dc:subject>
   <dc:subject>Taxes</dc:subject>
   <dc:subject>Freedom</dc:subject>
   <dc:subject>Prices</dc:subject>
   <dc:subject>New fiscal system</dc:subject>
   <dc:subject>Teorías políticas</dc:subject>
   <dc:subject>Unión Europea (Derecho)</dc:subject>
   <dc:subject>Derecho tributario</dc:subject>
   <dc:subject>Filosofía del Derecho</dc:subject>
   <dc:subject>Derecho financiero</dc:subject>
   <dc:subject>5908 Teoría Política</dc:subject>
   <dc:subject>5605.06 Derecho Fiscal</dc:subject>
   <dc:subject>5602.03 Filosofía del Derecho</dc:subject>
   <dc:description>Este artículo propone un nuevo sistema tributario para la Unión Europea, basado en una concepción del poder político diferente a la tradicional.

ABSTRACT: This paper proposes a new tax system for the European Union, based on a diferent conception of political power than the traditional.</dc:description>
   <dc:description>Depto. de Derecho Internacional, Eclesiástico y Filosofía del Derecho</dc:description>
   <dc:description>Fac. de Derecho</dc:description>
   <dc:description>FALSE</dc:description>
   <dc:description>pub</dc:description>
   <dc:date>2023-06-20T09:26:25Z</dc:date>
   <dc:date>2023-06-20T09:26:25Z</dc:date>
   <dc:date>2008</dc:date>
   <dc:type>journal article</dc:type>
   <dc:identifier>https://hdl.handle.net/20.500.14352/49533</dc:identifier>
   <dc:identifier>1133-3677</dc:identifier>
   <dc:language>spa</dc:language>
   <dc:rights>open access</dc:rights>
   <dc:format>application/pdf</dc:format>
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