Fraude de ley y derecho tributario sancionador

At the moment that the Spanish General Fiscal Law —from 1963— regulated the fraud in the Tributary Law for the first time and after this point, a conflict arose because of the implementation of this tax legislation. This was an anti-abuse clause which was established in order to substitute it in...

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Bibliographic Details
Main Author: Almagro Martín, Carmen
Format: Article
Language:Spanish
Published: 2020
Subjects:
Conflicto en la aplicación de la norma tributaria
elusión fiscal
sanción tributaria
Comisión Consultiva
Derecho tributario sancionador
Conflict in the application of tax law
tax avoidance
tax sanction
Advisory Commission
Punitive elements in the Tax Law
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7631169
Source:Revista de Derecho, Empresa y Sociedad (REDS), ISSN 2340-4647, Nº. 16, 2020, pags. 211-228
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Fraude de ley y derecho tributario sancionador
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