They maintain that, in accordance with the principles of the Spanish legal system, substantive elements of a tax measure must always be governed by law and that this provision — which is contained in a Royal Decree — does not introduce anything new but only clarifies the scope of Article 125(2) TRLIS.
Les compagnies maritimes allèguent que, si elles le veulent, les compagnies maritimes du monde entier achètent généralement des navires à des chantiers navals de différents pays, y compris l’Espagne.