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Article . 2005
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Recargos e intereses en la nueva Ley General Tributaria

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2005 Spain Publisher:Gabinete de Estudios Legales Tributarios
Authors: Andrés Aucejo, Eva;

handle: 2445/55143 , 2072/233641

Recargos e intereses en la nueva Ley General Tributaria

Abstract

El presente comentario tiene por objeto ofrecer un esquema general a través del cual se muestre el juego de recargos, intereses y sanciones que se derivan del incumplimiento de las obligaciones formales y/o materiales del tributo, atendiendo al período de tiempo en el que se produzcan.

Country
Spain
Related Organizations
Keywords

Sancions tributàries, Deute tributari, Spain, Tax debt, Tax penalties, Espanya

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selected citations
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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!
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