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image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Recolector de Cienci...arrow_drop_down
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
Recolector de Ciencia Abierta, RECOLECTA
Part of book or chapter of book . 2024
Data sources: Recolector de Ciencia Abierta, RECOLECTA
Claim

La legitimación activa de quienes asumen contractualmente la obligación de pagar el IIVTNU y la indisponibilidad del crédito tributario. La creciente importancia del interés legítimo en materia tributaria

descriptionPublicationkeyboard_double_arrow_right Part of book or chapter of book 01 Jan 2024 Spanish Publisher:Thomson Reuters Aranzadi
Authors: García Moreno, V. Alberto;

handle: 10550/95069

La legitimación activa de quienes asumen contractualmente la obligación de pagar el IIVTNU y la indisponibilidad del crédito tributario. La creciente importancia del interés legítimo en materia tributaria

Abstract

Es indudable la creciente importancia que tiene el interés legítimo sobre el carácter público de la posición jurídica y cerrada del contribuyente para facilitar la intervención de sujetos que no tienen la condición de contribuyentes a efectos de obtener la devolución de impuestos satisfechos que, entre otras causas, se han declarado inconstitucionales.

Keywords

UNESCO::CIENCIAS JURÍDICAS Y DERECHO::Derecho y legislación nacionales::Derecho fiscal

  • BIP!
    Impact byBIP!
    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).
    		 0
    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.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
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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