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This paper focuses on analysis of public opinion towards European integration in Greece, Portugal and Spain, countries known for their positive attitudes toward integration. In particular, the article analyses how public attitudes towards Europe have been formed in these countries. Secondly, it examines the determining factors of citizens' positive attitudes toward integration and shows the types of variables that are essential to understanding the differences between Greeks, Spaniards and the Portuguese. It also examines traditional euro-optimism in these southern countries. The findings show the relevance of identity and the various impacts of party platforms and ideology in attitudes of support for European integration. [ABSTRACT FROM AUTHOR]

Se presenta una crónica de derecho tributario en la Unión Europea, España y Portugal. La crónica incluye Ley 30/2005, de 29 de diciembre, de Presupuestos Generales del Estado para el año 2006, Decreto-Lei no. 192/2005 contra la evasión de impuestos sobre los beneficios distribuidos y Sentencia del Tribunal Constitucional 189/2005, de 7 de julio de 2005, relativa a los impuestos sobre los ingresos de personas físicas.