Analysis of the regime of related obligations in the tax procedures
DOI:
https://doi.org/10.5944/rduned.27.2021.31106Keywords:
taxes, related obligations, interruption of the limitation periodAbstract
The publication of Law 34/2015 of partial modification of the General Tax Law introduces a new concept - related obligations - that have come to revolutionize tax procedures, by significantly altering the statute of limitations. This concept offers very relevant effects, such as the interruption of the limitation period in related obligations.
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Published
2021-07-01
How to Cite
De La Osa Fondón, A. de la L. . (2021). Analysis of the regime of related obligations in the tax procedures. Revista de Derecho de la UNED (RDUNED), (27), 785–818. https://doi.org/10.5944/rduned.27.2021.31106
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Estudios
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