Os mecanismos heterocompositivos ante a litixiosidade tributaria: a necesidade de transitar do inmobilismo ao pragmatismo xurídico

The extrajudicial instruments to anticipate or to solve tax conflicts have been scantily developed by the Spanish legislation. The present paper has for object analyze the reasons that have led to the current condition of immobility of the Spanish Tax law as for arbitration, state the scanty advance...

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Bibliographic Details
Main Author: Fernández López, Roberto Ignacio
Format: Article
Language:Galician
Published: Xunta de Galicia: Escola Galega de Administración Pública = Escuela Gallega de Administración Pública 2014
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=4887607
Source:Administración & cidadanía: revista da Escola Galega de Administración Pública, ISSN 1887-0287, Vol. 9, Nº. 1, 2014, pags. 89-102
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