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...
Gorde:
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| Formatua: | Artikulua |
| Hizkuntza: | Gaztelania |
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2018
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| Gaiak: | |
| Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6510526 |
| Baliabidea: | Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 26, 2018, pags. 470-487 |
| Etiketak: |
Etiketa erantsi
Etiketarik gabe: Izan zaitez lehena erregistro honi etiketa jartzen
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| Laburpena: |
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 inspector procedure
and the common administrative procedure is revealed. Finally, the problem of the deadlines in the execution of
the resolutions of the economic-administrative courts is exposed. |
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