La prescripción tributaria de las acciones de la Administración para exigir el pago, determinar la obligación tributaria y aplicar sanciones. Revisión crítica y breves reflexiones
This article makes a general review of some of the main aspects related to the tax prescription of the actions of the Tax Administration referred to demanding payment, determining the tax obligation and applying sanctions. For this purpose, the Peruvian legal regime contained in the Tax Code, and th...
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| Format: | Article |
| Language: | Spanish |
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2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8024621 |
| Source: | Derecho & Sociedad, ISSN 2079-3634, Nº. 56, 2021, pags. 1-43 |
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