{"id":3598,"date":"2020-10-22T15:57:16","date_gmt":"2020-10-22T13:57:16","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/forma-part-andorra-de-la-unio-europea\/"},"modified":"2020-10-22T16:56:57","modified_gmt":"2020-10-22T14:56:57","slug":"forma-part-andorra-de-la-unio-europea","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/ca\/forma-part-andorra-de-la-unio-europea\/","title":{"rendered":"Forma part Andorra de la Uni\u00f3 Europea?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3598\" class=\"elementor elementor-3598 elementor-3585\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6104ce56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6104ce56\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58220abf\" data-id=\"58220abf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7886ffe5 elementor-widget elementor-widget-heading\" data-id=\"7886ffe5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Taula de continguts<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/forma-part-andorra-de-la-unio-europea\/#Les_relacions_entre_el_Principat_dAndorra_i_la_Unio_Europea_UE\" >Les relacions entre el Principat d'Andorra i la Uni\u00f3 Europea (UE)<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/forma-part-andorra-de-la-unio-europea\/#Un_estatut_duaner_especific_i_preferent\" >Un estatut duaner espec\u00edfic i preferent<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/forma-part-andorra-de-la-unio-europea\/#Una_politica_fiscal_de_les_mes_avantatjoses_i_de_les_mes_homologades\" >Una pol\u00edtica fiscal de les m\u00e9s avantatjoses i de les m\u00e9s homologades<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/forma-part-andorra-de-la-unio-europea\/#376_803_636\" >+376 803 636<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Les_relacions_entre_el_Principat_dAndorra_i_la_Unio_Europea_UE\"><\/span>Les relacions entre el Principat d'Andorra i la Uni\u00f3 Europea (UE)<span class=\"ez-toc-section-end\"><\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-768bc052 elementor-widget elementor-widget-text-editor\" data-id=\"768bc052\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Degut a la seva situaci\u00f3 geogr\u00e0fica i pol\u00edtica, el Principat d&#8217;Andorra vetlla per mantenir relacions estretes de cooperaci\u00f3 amb la Uni\u00f3 Europea (UE). Des de finals dels anys 1980, Andorra s\u2019acost\u00e0 de manera progressiva cap a aquesta organitzaci\u00f3 supranacional.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3469b20b elementor-widget elementor-widget-text-editor\" data-id=\"3469b20b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En primer lloc, es varen entaular relacions en <strong>mat\u00e8ria duanera i comercial<\/strong>, que es van concretar en el, ben conegut actualment, Acord d&#8217;uni\u00f3 duanera amb la UE, signat l&#8217;any 1990. A continuaci\u00f3, es va evolucionar vers una cooperaci\u00f3 sectorial, emmarcada per l&#8217;Acord de cooperaci\u00f3 signat l&#8217;any 2004. Dins d\u2019aquesta cooperaci\u00f3, trobem l&#8217;Acord sobre la <strong>fiscalitat de l&#8217;estalvi<\/strong> i una s\u00e8rie d&#8217;arranjaments complementaris, entre els quals, l&#8217;Acord monetari, signat a Brussel\u00b7les el 30 de juny de 2011.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28b2d840 elementor-widget elementor-widget-text-editor\" data-id=\"28b2d840\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lluny de poder-se satisfer d&#8217;un acord seq\u00fcencial, el Principat va iniciar al 2015 una tercera fase d&#8217;acostament que desembocaria en un acord d&#8217;associaci\u00f3 entre els micro-Estats europeus &#8211; Principat d&#8217;Andorra, Principat de M\u00f2naco i Rep\u00fablica de San Marino &#8211; i la UE. Aquest nou acord cerca <strong>una inserci\u00f3 al mercat interior europeu<\/strong>, que concretament consisteix en l&#8217;aplicaci\u00f3 de les <strong>quatre llibertats<\/strong> (lliure circulaci\u00f3 de b\u00e9ns, de serveis, de capitals i de les persones), part essencial del cabal comunitari.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f6d2c4 elementor-widget elementor-widget-text-editor\" data-id=\"5f6d2c4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Aquests \u00faltims anys, el govern andorr\u00e0 s\u2019ha esfor\u00e7at a diversificar i obrir l&#8217;economia nacional posant en marxa reformes que permetin a l\u2019adaptaci\u00f3 de la naci\u00f3 a l&#8217;entorn econ\u00f2mic europeu. L&#8217;objectiu d\u2019aquesta associaci\u00f3 consisteix en afavorir el <strong>comer\u00e7 de les mercaderies i dels serveis i d&#8217;atreure les inversions estrangeres<\/strong>.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9737e5d elementor-widget elementor-widget-heading\" data-id=\"9737e5d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Un_estatut_duaner_especific_i_preferent\"><\/span>Un estatut duaner espec\u00edfic i preferent<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17bcfb51 elementor-widget elementor-widget-text-editor\" data-id=\"17bcfb51\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El Principat d&#8217;Andorra t\u00e9 un estatut duaner espec\u00edfic des de l\u2019Acord comercial de data 31 de desembre de 1990 amb la CEE. La uni\u00f3 duanera s&#8217;aplica als productes industrials dels cap\u00edtols 25 a 97 de l&#8217;acord, per\u00f2 exclou els productes agr\u00edcoles dels cap\u00edtols 1 a 24, que s\u00f3n tanmateix considerats en l&#8217;acord per tal que aquests productes en procedents d&#8217;Andorra es benefici\u00efn d&#8217;una <strong>exoneraci\u00f3 dels drets a importaci\u00f3 en la UE<\/strong>. No \u00e9s el cas dels productes de proced\u00e8ncia europea importats a Andorra. Aquesta situaci\u00f3 d&#8217;uni\u00f3 duanera permet disposar de r\u00e8gims preferents comportant la <strong>supressi\u00f3 de drets de duana a la importaci\u00f3 i a l&#8217;exportaci\u00f3 i l&#8217;establiment de taxes d&#8217;efecte equivalent vigent entre les parts<\/strong>. Aquest acord \u00e9s considerat com preferent ja que estableix una derogaci\u00f3 de les regles cl\u00e0ssiques de la uni\u00f3 duanera europea, particularment sobre els productes agr\u00edcoles. L&#8217;inter\u00e8s de l&#8217;acord \u00e9s el de no penalitzar Andorra en els seus intercanvis amb la UE.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d8a25 elementor-widget elementor-widget-heading\" data-id=\"71d8a25\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Una_politica_fiscal_de_les_mes_avantatjoses_i_de_les_mes_homologades\"><\/span>Una pol\u00edtica fiscal de les m\u00e9s avantatjoses i de les m\u00e9s homologades<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce47d47 elementor-widget elementor-widget-text-editor\" data-id=\"ce47d47\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&#8217;any 2004, es van signar dos acords: un Acord de cooperaci\u00f3 i un Acord en mat\u00e8ria de fiscalitat dels ingressos de l&#8217;estalvi. El segon es refereix a \u00ab l\u2019intercanvi autom\u00e0tic d\u2019informaci\u00f3 rec\u00edproc\u00bb2. Aquest acord es va modificar l&#8217;any 2016 a la iniciativa de l&#8217;<strong>Organitzaci\u00f3 de cooperaci\u00f3 i de desenvolupament econ\u00f2mics (OCDE)<\/strong>, per tal de millorar la <strong>disciplina fiscal internacional<\/strong> lligada a l&#8217;intercanvi autom\u00e0tic d&#8217;informacions sobre els comptes financers. Finalment, es va signar l&#8217;any 2011 un Acord monetari que permet la incorporaci\u00f3 de la legislaci\u00f3 europea en mat\u00e8ria de <strong>prevenci\u00f3 del blanqueig de diners<\/strong>, en mat\u00e8ria banc\u00e0ria i financera, sobre la col\u00b7lecta de dades estad\u00edstiques i sobre la <strong>prevenci\u00f3 del frau i de la falsificaci\u00f3 dels mitjans de pagament<\/strong>.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d3e4fa elementor-widget elementor-widget-text-editor\" data-id=\"2d3e4fa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Malgrat la previsi\u00f3 d&#8217;un reajustament en aquest domini, el govern ha salvaguardat la seva sobirania fiscal ja que la fiscalitat no forma part de l&#8217;acord d&#8217;associaci\u00f3. L&#8217;Estat guarda doncs la potestat sobre la seva pol\u00edtica fiscal (que, com \u00e9s sabut, \u00e9s molt avantatjosa).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c956c61 elementor-widget elementor-widget-text-editor\" data-id=\"c956c61\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Per conseg\u00fcent, Andorra ha fet molts esfor\u00e7os per integrar-se al seu entorn: les lleis d&#8217;<strong>obertura a la inversi\u00f3 estrangera<\/strong>, el marc de <strong>fiscalitat homologada<\/strong>, la conclusi\u00f3 de <a href=\"https:\/\/augelegalfiscal.com\/ca\/els-convenis-de-doble-imposicio\/\">Convencions per evitar la Doble Imposici\u00f3 (CDI)<\/a> amb diferents pa\u00efsos i sobretot amb els pa\u00efsos ve\u00efns, l&#8217;entrada d&#8217;Andorra en el marc europeu del reconeixement de diplomes de l&#8217;ensenyament superior, etc. El pa\u00eds no ha estat mai tant obert a la cooperaci\u00f3 transnacional i, en escassos anys, s\u2019ha adaptat als est\u00e0ndards, no nom\u00e9s europeus sin\u00f3 tamb\u00e9 internacionals.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45004c32 elementor-widget elementor-widget-text-editor\" data-id=\"45004c32\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>La Direcci\u00f3<\/b><\/p>\n<p><span style=\"color: #a22d58;\">Aug\u00e9 Legal &amp; Fiscal<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31c076c3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"31c076c3\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5cf71685 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cf71685\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9c85b9c\" data-id=\"9c85b9c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1793246 elementor-widget elementor-widget-heading\" data-id=\"1793246\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Desitja contactar amb un dels nostres professionals?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37698990 elementor-widget elementor-widget-shortcode\" data-id=\"37698990\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">[contact-form-7 id=\"124\" title=\"Formulario de contacto 1\"]<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-57a2dbee\" data-id=\"57a2dbee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37f565ef elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"37f565ef\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b505bbd elementor-widget elementor-widget-heading\" data-id=\"3b505bbd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"376_803_636\"><\/span>+376 803 636<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fd0fdf9 elementor-widget elementor-widget-text-editor\" data-id=\"4fd0fdf9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si desitja pot trucar-nos per tel\u00e8fon i atendrem personalment la seva sol\u00b7licitud.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62812473 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"62812473\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-267f36a2 elementor-widget elementor-widget-text-editor\" data-id=\"267f36a2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tamb\u00e9 pot contactar amb el nostre equip de professionals fent-nos arribar la seva consulta al correu electr\u00f2nic\u00a0<a href=\"mailto:info@augelegalfiscal.com\">info@augelegalfiscal.com<\/a>\u00a0o contactar-nos via Whatsapp (Tel:\u00a0<a href=\"tel:+376333376\">+376 333 376<\/a>).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Les relacions entre el Principat d&#8217;Andorra i la Uni\u00f3 Europea (UE) Degut a la seva situaci\u00f3 geogr\u00e0fica i pol\u00edtica, el Principat d&#8217;Andorra vetlla per mantenir relacions estretes de cooperaci\u00f3 amb la Uni\u00f3 Europea (UE). Des de finals dels anys 1980, Andorra s\u2019acost\u00e0 de manera progressiva cap a aquesta organitzaci\u00f3 supranacional. En primer lloc, es varen [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3593,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,12],"tags":[],"class_list":["post-3598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge","category-12"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/3598","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=3598"}],"version-history":[{"count":3,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/3598\/revisions"}],"predecessor-version":[{"id":3604,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/3598\/revisions\/3604"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media\/3593"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=3598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/categories?post=3598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/tags?post=3598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}