Los derechos de defensa y el deber de colaboración con la administración tributaria

The possible collision between the right to non-self-incrimination (art. 24 CE) and the obligation to collaborate with the Tax Administration has frequently been revealed. This duty imposes on the taxpayer the requirement to provide data related to his tax obligations (arts. 31 CE y 93.1 Ley General...

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Bibliographic Details
Main Author: Hermosín Álvarez, Montserrat
Format: Article
Language:Spanish
Published: 2018
Subjects:
Deber de colaboración
derecho a no autoincriminarse
procedimiento sancionador
Administración tributaria
Obligation to cooperate
right against self-incrimination
sanction procedure
Tax Administration
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6746635
Source:Estudios de Deusto: revista de la Universidad de Deusto, ISSN 0423-4847, Vol. 66, Nº. 2, 2018, pags. 219-248
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Los derechos de defensa y el deber de colaboración con la administración tributaria
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