El Solve et repete en el ambiente tributario. Apuntes críticos en torno a las tesis que justifican su exigencia
This paper presents arguments against the maintenance of one of the most recognized procedural rules in tax law: solve et repete or prepayment. So, the objective is to make a critical assessment of the different theses defended by the doctrine to justify this economic requirement in the tax landscap...
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Format: | Article |
Language: | Spanish |
Published: |
2020
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7859846 |
Source: | Díkaion: revista de actualidad jurídica, ISSN 0120-8942, Vol. 29, Nº. 2, 2020, pags. 441-468 |
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