Naturaleza de los plazos en los procedimientos de gestión e inspección tributaria en relación al procedimiento administrativo común

The main purpose of this paper is to analyze the different types of terms available to the Tax Administration for the exercise of their rights, whether these are to initiate the procedure or during its instruction and termination. Along with this, the difference between the deadlines for the inspect...

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Bibliographic Details
Main Author: Hernández Guijarro, Fernando
Format: Article
Language:Spanish
Published: 2018
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6510526
Source:Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 26, 2018, pags. 470-487
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