1. Certain taxable persons are subject to the corporate tax under special regimes regulated in Title VII of the Corporate Income Tax Law, some of which establish particularities in the application of tax credits. This is the case, for instance, of holding companies (sociedades patrimoniales) and shipping companies based on tonnage;Cobos G�mez, Las deducciones por inversiones medioambientales
2. Incentivos a las energ�as alternativas como instrumento de desarrollo sostenible;P Chico De La C�mara;Quincena Fiscal,2003
3. The concept "horizontal selectivity" is used as opposed to the concept "sectoral selectivity" which is at hand when the measure applies to companies operating in a certain sector of activity;Tax competition and EU Law,2003