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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Format: | Article |
Language: | Spanish |
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2018
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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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