The ex officio application of the extinction by prescription of the liability from the tax violation

Authors

  • Iván Pérez Jordá

DOI:

https://doi.org/10.5944/rduned.25.2019.27014

Keywords:

limitation period, tax infringement, ex officio application, irrenunciability

Abstract

This paper analyses two effects of penalizing liabilities tax expiration such as its ex officio application and its irrevocable.

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Published

2020-03-13

How to Cite

Pérez Jordá, I. (2020). The ex officio application of the extinction by prescription of the liability from the tax violation. Revista de Derecho de la UNED (RDUNED), (25), 563–628. https://doi.org/10.5944/rduned.25.2019.27014

Issue

No. 25 (2019)

Section

Estudios

License

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

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  2. No se usen para fines comerciales.
  3. Se mencione la existencia y especificaciones de esta licencia de uso.

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