Aspectos problemáticos de la sucesión de personas jurídicas y de entidades sin personalidad a la luz de las últimas modificaciones legislativas en relación con la lucha contra el fraude fiscal

Abstract

The aim of this paper is to analyze the tax problem aspects about Legal Entity and Entity without Legal Personality succession in relation to the last reforms in order to the fight against tax evasion. To that end, an exam of company dissolution going into liquidation and company dissolution without going into liquidation assumptions will be expound, and finally, the Entity without Legal Personality dissolution will be studied.