Abstract
La regulación e interpretación del régimen fiscal especial de neutralidad, en las operaciones de canje de valores, ha generado tradicionalmente en España un debate jurídico en torno a su compatibilidad con el Derecho de la Unión Europea. En este trabajo se analizan dos de esos aspectos controvertidos en el ámbito de la fi scalidad directa, en particular, aquellos vinculados con el ámbito subjetivo de la norma y con sus disposiciones antiabuso.
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