Tax liability in the payment of tributary sanctions

Authors

  • Iván Pérez Jordá

DOI:

https://doi.org/10.5944/rduned.19.2016.18487

Keywords:

tax liability, tributary sanction

Abstract

This article exposes the question relating to the definition and foundation of tax liability in the payment of tributary sanctions, all this adopting from the standpoint of the personality of the sanction principle.

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Published

2016-07-01

How to Cite

Pérez Jordá, I. (2016). Tax liability in the payment of tributary sanctions. Revista de Derecho de la UNED (RDUNED), (19), 455–490. https://doi.org/10.5944/rduned.19.2016.18487

Issue

No. 19 (2016)

Section

Estudios

License

Las obras están bajo una Licencia Creative Commons Atribución-NoComercial-SinDerivar 4.0 Internacional.

Se pueden copiar, usar, difundir, transmitir y exponer públicamente, siempre que:

  1. Se cite la autoría y la fuente original de su publicación (revista, editorial y URL de la obra).
  2. No se usen para fines comerciales.
  3. Se mencione la existencia y especificaciones de esta licencia de uso.

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