The interruption of the expiration term of tax penalty procedure for administrative activities tending to tax penalty imposition

Authors

  • Iván Pérez Jordá

DOI:

https://doi.org/10.5944/rduned.20.2017.19494

Keywords:

expiration term, interruption, tax penalty procedure

Abstract

This article analyses carefully the interruption of the prescription because of tax penalties procedure.

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Published

2017-01-01

How to Cite

Pérez Jordá, I. (2017). The interruption of the expiration term of tax penalty procedure for administrative activities tending to tax penalty imposition. Revista de Derecho de la UNED (RDUNED), (20), 207–236. https://doi.org/10.5944/rduned.20.2017.19494

Issue

No. 20 (2017)

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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