Fraude de ley y derecho tributario sancionador
At the moment that the Spanish General Fiscal Law —from 1963— regulated the fraud in the Tributary Law for the first time and after this point, a conflict arose because of the implementation of this tax legislation. This was an anti-abuse clause which was established in order to substitute it in...
Guardado en:
| Autor principal: | |
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| Formato: | Artículo |
| Idioma: | Castellano |
| Publicado: |
2020
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| Materias: | |
| Acceso en línea: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7631169 |
| Fuente: | Revista de Derecho, Empresa y Sociedad (REDS), ISSN 2340-4647, Nº. 16, 2020, pags. 211-228 |
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