Tax procedures in Spain
Tax procedures in Spain
This study provides a full analysis of the issues concerning Spanish tax procedures in the light of comparative, international and EU law. It questions the validity of national procedural autonomy in EU-wide tax matters and promotes a common framework for tax procedures. Tax procedures comprise all actions for collecting taxes according to the law. The exercise of powers by tax authorities in relation to tax procedures is subject to review and judicial appeals to protect taxpayers’ rights. It is a part of a book that supports a unitary study of tax procedures reflecting the links between their administrative and judicial phases.
16 - Pau, Justícia i Institucions Sòlides
spanish tax procedures, tax procedures, procedimientos tributarios, UNESCO::CIENCIAS JURÍDICAS Y DERECHO::Derecho y legislación nacionales::Derecho fiscal, derecho comparado
spanish tax procedures, tax procedures, procedimientos tributarios, UNESCO::CIENCIAS JURÍDICAS Y DERECHO::Derecho y legislación nacionales::Derecho fiscal, derecho comparado
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