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Revista Anuario Parlamento y Constitución
Article . 2016 . Peer-reviewed
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Recolector de Ciencia Abierta, RECOLECTA
Article . 2014
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Recolector de Ciencia Abierta, RECOLECTA
Article . 2016
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RUIdeRA
Article . 2016
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Claim

Deberes tributarios vs derechos humanos

el derecho a no autoinculparse en el procedimiento tributario
descriptionPublicationkeyboard_double_arrow_right Article 31 Dec 2016 Spain Publisher:Cortes de Castilla-La ManchaJournal:Revista Anuario Parlamento y Constitución (issn: 1139-0026, eissn: 2695-9909, Copyright policy )
Authors: Luis María Romero Flor;

doi: 10.71206/rapc.114

handle: 10578/8351

Deberes tributarios vs derechos humanos

Abstract

La Administración Tributaria es la encargada de llevar a cabo la obtención de recursos para el Estado. Y para que ésta gestión sea eficaz es necesario que obtenga determinadas informaciones que permitan regularizar la situación tributaria de los contribuyentes; información que puede obtenerse, entre otras formas, del propio contribuyente obligándolo a proporcionarla bajo amenaza de sanción por falta de colaboración.

Country
Spain
Related Organizations
Keywords

Deberes tributarios, Tribunal Europeo de Derechos Humanos, Derechos humanos, Procedimiento sancionador tributario, Derecho a no autoinculparse

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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hybrid
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