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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Formatua: | Artikulua |
Hizkuntza: | Gaztelania |
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2017
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Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6056838 |
Baliabidea: | Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 24, 2017, pags. 226-261 |
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