El procedimiento de devolución de ingresos tributarios indebidos

This paper aims to discuss the refund of income tax overpayments. After a preliminary delimitation on the legal nature of that right, discusses the various phases making up the same (initiation, prosecution and termination), and the main peculiarities that arise in the return of such income to the t... Deskribapen osoa

Egile nagusia: Calvo Vérgez, Juan
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Colegio de Abogados de la Región de Murcia 2010
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Sarrera elektronikoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=4483177
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Laburpena: This paper aims to discuss the refund of income tax overpayments. After a preliminary delimitation on the legal nature of that right, discusses the various phases making up the same (initiation, prosecution and termination), and the main peculiarities that arise in the return of such income to the thread of the special procedures contained in Art. 15 of Royal Decree 520/2005. Also under study are the main issues arising from the execution stage of proceedings