El principio de igualdad tributaria en los impuestos económicos. Con especial referencia al impuesto de sucesiones y donaciones = The principle of equal tax on regional taxes. A special reference to inheritance and gift tax

Este trabajo busca aportar una serie de respuestas en relación al conflicto entre el principio de igualdad tributaria y la autonomía fiscal de las Comunidades Autónomas. Tratamos de hacer una descripción de los principales problemas que se presentan en función del distinto tratamiento fiscal entre los ciudadanos de la misma nación, como consecuencia de la regulación de ciertos impuestos por las administraciones autonómicas, así como planteamos una combinación de alternativas que permitan una reducción de las desigualdades tributarias

La tutela del cliente de los servicios de pago en el contexto de la PS2D

The creation of an efficient payment services market has been considered a fundamental requirement in the construction of the European Union’s single market. The European legislator, aware of its importance, set the first steps in this direction with the adoption of the First Payment Services Directive. However, the accelerating technological dynamism of the sector coupled with the need to provide a more reliable environment have highlighted the risks of regulatory obsolescence. In this context, the objectives of the PS2D seek to provide a more efficient and safer response to the challenges posed by the current development of the payment services market. This paper will examine these institutional developments, on the basis of which recent case law rulings on customer protection will be analysed.; La creación de un mercado de servicios de pago eficiente ha sido considerado un requisito fundamental en la construcción del mercado único de la Unión Europea. El legislador europeo consciente de su importancia puso las primeras bases con la aprobación la Primera Directiva de Servicios de Pago. No obstante, el acelerado dinamismo tecnológico del sector unido a la necesidad de proporcionar un entorno más fiable han puesto de manifiesto los riesgos de obsolescencia normativa. En este contexto, los objetivos de la PS2D buscan proporcionar una respuesta más eficiente y segura a los retos que presenta el actual desarrollo del mercado de servicios de pago. A lo largo de este trabajo se examinará esa evolución institucional, a partir de la cual se analizarán las recientes resoluciones jurisprudenciales con respecto a la tutela del cliente

La sostenibilidad del estado de bienestar, posibles soluciones a través de la reforma fiscal = The sustainability of the welfare state, potential solutions through a tax reform

El objeto de este trabajo es investigar en una de las cuestiones claves en el campo de la Economía Pública como es la sostenibilidad del Estado Bienestar en el medio y largo plazo. Concentrándonos en la economía española tratamos de buscar una posible alternativa a través de una reforma fiscal que permita la suficiencia financiera del sistema. En este sentido analizamos los principales impuestos directos, el impuesto sobre la renta de las personas físicas, el impuesto sobre sociedades, los impuestos de patrimonio y el impuesto de sucesiones y donaciones, con la finalidad de obtener posibles modificaciones e innovaciones que logren una tributación más eficaz, eficiente y just

Medios de comprobación de valores en el impuesto de sucesiones y donaciones y en el impuesto de transmisiones patrimoniales y actos jurídicos documentados = Means of verification of tax value in the inheritance and gift tax and in the property transfer and certified legal documents tax

Este trabajo busca aportar una serie de respuestas en relación al conjunto de medios de comprobación de valores planteados a la hora determinar el hecho imponible de un impuesto. Se muestra un especial énfasis en los impuestos de transmisiones patrimoniales y actos jurídicos documentados y en el impuesto de sucesiones y donaciones. Describiendo los principales conflictos jurídicos entre la Administración tributaria y los contribuyentes en la elección del medios y sus consecuencias, así como planteando una serie de conclusiones de cara a dotar de mayor seguridad jurídica a estos medio

Pathogenicity of two recent Western Mediterranean West Nile virus isolates in a wild bird species indigenous to Southern Europe: the red-legged partridge

West Nile virus (WNV) is an emerging zoonotic pathogen whose geographic spread and incidence in humans, horses and birds has increased significantly in recent years. WNV has long been considered a mild pathogen causing self-limiting outbreaks. This notion has changed as WNV is causing large epidemics with a high impact on human and animal health. This has been particularly noteworthy since its introduction into North America in 1999. There, native bird species have been shown to be highly susceptible to WNV infection and disease with high mortalities. For this reason, the effect of WNV infection in North American bird species has been thoroughly studied by means of experimental inoculations in controlled trials. To a lesser extent, European wild birds have been shown to be affected clinically by WNV infection. Yet experimental studies on European wild bird species are lacking. The red-legged partridge (Alectoris rufa) is a gallinaceous bird indigenous to the Iberian Peninsula, widely distributed in South Western Europe. It plays a key role in the Mediterranean ecosystem and constitutes an economically important game species. As such it is raised intensively in outdoor facilities. In this work, red-legged partridges were experimentally infected with two recent WNV isolates from the Western Mediterranean area: Morocco/2003 and Spain/2007. All inoculated birds became viremic and showed clinical disease, with mortality rates of 70% and 30%, respectively. These results show that Western Mediterranean WNV variants can be pathogenic for some European bird species, such as the red-legged partridge

Molecular and in vivo studies of a glutamate-class prolyl-endopeptidase for coeliac disease therapy

The digestion of gluten generates toxic peptides, among which a highly immunogenic proline-rich 33-mer from wheat α-gliadin, that trigger coeliac disease. Neprosin from the pitcher plant is a reported prolyl endopeptidase. Here, we produce recombinant neprosin and its mutants, and find that full-length neprosin is a zymogen, which is self-activated at gastric pH by the release of an all-β pro-domain via a pH-switch mechanism featuring a lysine plug. The catalytic domain is an atypical 7+8-stranded β-sandwich with an extended active-site cleft containing an unprecedented pair of catalytic glutamates. Neprosin efficiently degrades both gliadin and the 33-mer in vitro under gastric conditions and is reversibly inactivated at pH > 5. Moreover, co-administration of gliadin and the neprosin zymogen at the ratio 500:1 reduces the abundance of the 33-mer in the small intestine of mice by up to 90%. Neprosin therefore founds a family of eukaryotic glutamate endopeptidases that fulfils requisites for a therapeutic glutenase.This study was supported in part by grants from Spanish and Catalan public and private bodies (grant/fellowship references PID2019-107725RG-I00 to F.X.G.-R., A.R.B., U.E. and T.G.; BES-2016-076877 to S.R.M., BES-2015-074583 to L.A.M., Beatriu de Pinós 2018BP00163 to U.E., 2017SGR3 and Fundació La Marató de TV3 201815 to F.X.G.-R., U.E., A.R.B. and T.G.)

Relevance of gastrointestinal manifestations in a large Spanish cohort of patients with systemic lupus erythematosus: what do we know?

SLE can affect any part of the gastrointestinal (GI) tract. GI symptoms are reported to occur in >50% of SLE patients. To describe the GI manifestations of SLE in the RELESSER (Registry of SLE Patients of the Spanish Society of Rheumatology) cohort and to determine whether these are associated with a more severe disease, damage accrual and a worse prognosis. METHODS: We conducted a nationwide, retrospective, multicentre, cross-sectional cohort study of 3658 SLE patients who fulfil =4 ACR-97 criteria. Data on demographics, disease characteristics, activity (SLEDAI-2K or BILAG), damage (SLICC/ACR/DI) and therapies were collected. Demographic and clinical characteristics were compared between lupus patients with and without GI damage to establish whether GI damage is associated with a more severe disease. RESULTS: From 3654 lupus patients, 3.7% developed GI damage. Patients in this group (group 1) were older, they had longer disease duration, and were more likely to have vasculitis, renal disease and serositis than patients without GI damage (group 2). Hospitalizations and mortality were significantly higher in group 1. Patients in group 1 had higher modified SDI (SLICC Damage Index). The presence of oral ulcers reduced the risk of developing damage in 33% of patients. CONCLUSION: Having GI damage is associated with a worse prognosis. Patients on a high dose of glucocorticoids are at higher risk of developing GI damage which reinforces the strategy of minimizing glucocorticoids. Oral ulcers appear to decrease the risk of GI damage. © The Author(s) 2021. Published by Oxford University Press on behalf of the British Society for Rheumatology