Traficando identidades: la construcción del ethos intermedio en Crónica da Rua 513.2 de João Paulo Borges Coelho

En Crónica da Rua 513.2 (2006), Borges Coelho construye un nuevo lugar de escritura en la literatura mozambiqueña. Se trata del espacio del ethos intermedio, constituyendo la indicianidad el culminar de esta configuración. En este estudio es analizado, a partir de una metodología interdisciplinar, el conjunto de estrategias utilizadas por el narrador que cristaliza la constitución de este ethos: la onomástica y el espacio-temporalidad. Estos aspectos serán estudiados en el conjunto de la novela y en el caso específico del personaje de origen indio, Valgy, añadiéndose el estudio de la voz y los grados de alteridad que emergen del texto

Is the Spanish Inheritance and Gift Tax incompatible with the free movement of workers and capital?: The reasoned opinion of the EU Commission IP/10/513

The aim of my speech is answering to the question if the Spanish Inheritance and Gift Tax is incompatible with the free movement of workers and capital. We are going to pay special attention to the European Commission’s request to Spain to change its Inheritance and Gift Tax provisions for Non-Residents or Assets held abroad. In order to answer to the question mentioned above five points will be explained. At first place I am going to describe the infrengement procedure established in the Article 258 that the EU Commission can follow when a Member State doesn’t comply with Community Law. At second place, we are going to explain what is the content of the EU Commission delivered on 5th of may 2010 regarding the spanish Inheritance and Gift Tax. Then, we will analise what establishes the Community Law regarding the freedom of workers and capital and how they are understood by the EU Court of Justice in similar cases. Finally, we are going to provide possible amendments that Spain could undertake.