Tax failure to comply with invoicing or documentation obligations, or failure to use or apply for a tax identification number and other numbers or codes

Authors

  • Iván Pérez Jordá

DOI:

https://doi.org/10.5944/rduned.28.2021.32885

Keywords:

consummation, regularisation, infringement, noncompliance with invoicing or documentation obligations, noncompliance with obligations to use the tax identification number, non-compliance with obligations to apply for the tax identification number, non-compliance with obligations relating to other numbers or codes

Abstract

This article analyses the infringement of the offence, its consummation, the feasibility of its regularisation and the compatibility between different categories of offences for non-compliance with invoicing or documentation obligations, for usint or requesting tax identification number or other numbers or codes.

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Author Biography

Iván Pérez Jordá

Funcionario de Administración Local con habilitación de carácter
nacional. Doctor en Derecho Financiero y Tributario. Profesor Asociado
de Derecho Administrativo en la Universidad de Valencia. Profesor de
Derecho inanciero y tributario en la UNIR. Profesor tutor de Derecho
inanciero y tributario en la UNED. Licenciado en Ciencias Políticas.
Doctorando en Filosofía y Letras en la UNED.

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Published

2022-01-31

How to Cite

Pérez Jordá, I. (2022). Tax failure to comply with invoicing or documentation obligations, or failure to use or apply for a tax identification number and other numbers or codes. Revista De Derecho De La UNED (RDUNED), (28), 431–462. https://doi.org/10.5944/rduned.28.2021.32885

Issue

No. 28 (2021)

Section

Estudios

License

Creative Commons License

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