Crónica de la RIC 2008

Abstract

This Chronicle remains the annual review of the rulings on which the Reserve for Investment in the Canaries have occurred at different levels of courts of law and economic-administrative, strengthened this year with the abundant judgments of the Audiencia Nacional, which confirm almost all the administrative criterion on this tax incentive. Some pronouncements of the year 2007 which were not analyzed in the last Chronicle are now incorporated into this study.