Apuntes críticos en torno a la exigencia del solve et repete en la normativa tributaria cubana
The present work deals in a critical way with the technical-juridical treatment that has had, in Cuban tax regulations, one of the most recognized administrative privileges in the field of Tax Law: the solve et repete or previous payment. To this end, we analyze the historical evolution of this proc...
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| Format: | Article |
| Language: | Spanish |
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2019
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=9054672 |
| Source: | Misión Jurídica: Revista de derecho y ciencias sociales, ISSN 1794-600X, Vol. 12, Nº. 17, 2019 |
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