La colaboración interadministrativa en la recaudación ejecutiva de los tributos locales
La colaboración interadministrativa en la recaudación ejecutiva de los tributos locales
Este artículo aborda el tema de la colaboración entre Administraciones tributarias para la aplicación del sistema tributario local, centrándose especialmente en la colaboración en el procedimiento de recaudación ejecutiva. En él se efectúa un análisis del artículo 8 del TRLRHL y se aborda la reciente problemática surgida en torno a la colaboración interadministrativa en el caso de actuaciones extraterritoriales
This article addresses the issue of collaboration between tax administrations to implement the local tax system, particularly focusing on collaboration in enforced collection proceedings. It is an analysis of Article 8 of TRLRHL and addresses the recent problems arising around the inter-governmental collaboration in the case of offshore activities
colaboración entre Administraciones tributarias, federalismo fiscal, Derecho, recaudación tributaria, sistema tributario local
colaboración entre Administraciones tributarias, federalismo fiscal, Derecho, recaudación tributaria, sistema tributario local
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