Aspectos actualmente controvertidos sobre la prueba en los procedimientos tributarios en España

After making a reference to what is established in private law regulations regarding means of proof in tax procedures, the General Tax Law specifies and assesses the evidence that will be of greater relevance in this legal area. Invoice and presumptions stand out as means of proof, due to their freq...

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Bibliographic Details
Main Author: Magraner Moreno, Francisco J.
Format: Article
Language:Spanish
Published: 2017
Subjects:
prueba
medios de prueba
tributos
procedimiento tributario
factura
presunciones
prueba ilícita
General Tax Law
Ley General Tributaria
evidence
means of proof
taxes
tax procedure
invoice
presumptions
inadmissible evidence
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6056838
Source:Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 24, 2017, pags. 226-261
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Aspectos actualmente controvertidos sobre la prueba en los procedimientos tributarios en España
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