PhD Jesús Félix García de Pablos, a speaker at the Central Economic and Administrative Court, has published articles in both Tribuna Fiscal and Contabilidad y Tributación in which he analyses the jurisprudence established by the ECJ on tax holidays and the 45% tax credit for major investments and concludes that it does not modify the earlier jurisprudence on regional selectivity established in the case of UGT-La Rioja et al.

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