La Universitat de Girona és una institució pública que cerca l’excel·lència en la docència i en la recerca, i que participa en el progrés i el desenvolupament de la societat, mitjançant la creació, transmissió, difusió i crítica de la ciència, la tècnica, les humanitats, les ciències socials i les arts.La Universitat de Girona està arrelada al país i a la cultura catalana i és un dels principals motors econòmics i culturals del seu entorn. Al mateix temps, expressa la vocació d’universalitat i d’obertura a totes les tradicions, avenços i cultures.La Universitat té la seva seu a la ciutat de Girona i s’integra en el sistema d’universitats públiques catalanes.
Si sou autor/a d’algun document elaborat en l’àmbit de la Universitat de Girona i voleu publicar-lo a RECERCAT, contacteu amb recercat@udg.edu.
Varona Gómez, Daniel; Larrauri, Elena (2024-10-15)
El objetivo de este estudio es suministrar un breve resumen de la discusión que se ha producido en España a raíz de la conocida como sentencia de La Manada de la Audiencia Provincial de Navarra de 20-3-2018 (ECLI:ES:APNA:2018:86), ...
Serra, Macià; Rodrígues, Daniel; Martí i Puig, Salvador (2025-01-21)
Objective/context: This article dissects the process of democratic regression that has taken place in Nicaragua from 2000 to the present day (2024), drawing primarily on the analytical framework developed by Javier Corrales ...
Cabellos Espiérrez, Miguel Ángel (2025-08-01)
On June 19, 2024, the Italian Chamber of Deputies approved Law No. 86, on provisions for the implementation of differentiated autonomy for the ordinary statute regions, in accordance with Article 116, paragraph 3 of the ...
Martí i Puig, Salvador (2025-07-29)
Anàlisi, testimonis o relats personals i perfils de la Revolució Sandinista en base la ressenya de diferents obres i una reflexió final
Martínez Perpiñá, Beatriz (2024-06-28)
To some extent, the criminal process can lead to neglect the needs, rights and guarantees of the victims. This in itself is worrying, but when it comes to child victims, the issue becomes even more complex. Due to their ...
Quintana Ferrer, Esteban (info:eu-re)
This work examines the effects of public policies and the impact of taxation on the stable and permanent rental of housing and addresses the study of the use of tax benefits by the Autonomous Communities to promote this ...
Navarro García, Albert (info:eu-re)
This paper analyses the impact of fast fashion in the context of environmental sustainability, with particular emphasis on the fiscal measures implemented to mitigate its negative effects. It examines the policies of the ...
Navarro García, Albert (2025-06-02)
The Order of the Superior Court of Justice of Galicia 15145/2024, dated February 12, 2025, presents a debate that extends beyond the technical analysis of the specific case and engages with the broader issue of the limits ...
Navarro García, Albert (2024-12-31)
Amb l'autorització de Dikynson, titular dels drets d'explotació, per incloure aquest article al repositori institucional de la UdG en accés obert i sota la creative commons by-nc-nd
López Riba, José María (2022-06-10)
The aim of this paper is to describe the police actions carried out to ensure the restrictive measures imposed during the first alarm state and, on the other hand, to propose an explanatory hypothesis to the greater use ...
Navarro García, Albert (2024-12-31)
The judgment of the Supreme Court of June 13, 2024 (case number 8815/2022) resolves an appeal regarding the conformity of the Tax on Client Deposits in Credit Institutions of Andalusia (IDECA) with the constitutional ...
Santiago Marcos, Daniel (2024)
La resolución de los conflictos de doble residencia fiscal debe abordarse siguiendo un orden debido. Los pasos parten del respeto al principio de jerarquía normativa: los tratados internacionales son de aplicación preferente ...
Navarro García, Albert (2018)
El Informe de la Comisión de expertos para la revisión del sistema de financiación local de 26 de julio 2017 establece la posibilidad de que las Entidades Locales establezcan un recargo en el Impuesto sobre Bienes Inmuebles ...
Navarro García, Albert (2016)
El Real Decreto Legislativo 2/2004, de 5 de marzo, por el que se aprueba el Texto Refundido de la Ley Reguladora de las Haciendas Locales, prevé un régimen general de financiación que, con escasas excepciones, es aplicable ...
Esteve Pardo, María Luisa (2018)
Esta comunicación analiza cómo se financian los Business Improvement District (en adelante BID) en diferentes Estados, prestando particular atención a Alemania, para estudiar cómo podrían adaptarse estos modelos a la ...
Aparicio Wilhelmi, Marco; Morell i Torra, Pere (2021-12-01)
This text seeks to enrich the understanding of the processes of indigenous self-determination, its specific forms of exercise and the spaces of relationship with states, based on a comparative analysis of different ...
Navarro García, Albert (2024-12-20)
The judgment of the Supreme Court of April 23, 2024 (case number 7570/2022) addresses a cassation appeal examining the starting point of the prescription period for the tax administration's right to assess the Inheritance ...
Aparicio Wilhelmi, Marco (2023-12-29)
In Spain, after the 2008 crisis and the profound impact the conse-quent weakening of rights had on the social majorities, the mobilisation of the citizenry was expressed, among other forms, through the 'municipalist ...
Aparicio Wilhelmi, Marco (2015-01-01)
After decades of invisibility, indigenous peoples have managed to strengthen its role, with enormous differences depending on the case, in the Latin American political scene. This emergency has been accompanied by various ...
Cabellos Espiérrez, Miguel Ángel (2025-01-24)
Differentiation of competencies and equality of citizens' rights: techniques to achieve balance in decentralized states - The tension between political decentralization and equality of citizens' rights is an inherent element ...