Approximate analysis of the generic infractions of resistance, obstruction, excuse or refusal comply to the actions of the tax authorities

Authors

  • 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 financiero y tributario en la UNIR. Profesor colaborador de Derecho Administrativo en la UOC. Profesor tutor de Derecho financiero y tributario en la UNED. Licenciado en Ciencias Políticas. Doctorando en Filosofía y Letras en la UNED

DOI:

https://doi.org/10.5944/rduned.30.2022.36850

Keywords:

Consummation, infringement, resistance, obstruction, excuse, refusal of tax administration

Abstract

This article analyses the unjust type of infraction, consummation and compatibility between different types of offence for resisting, obstructing, excusing or refusing the actions of the Tax Administration.

Downloads

Download data is not yet available.

Downloads

Published

2023-02-09

How to Cite

Pérez Jordá, I. . (2023). Approximate analysis of the generic infractions of resistance, obstruction, excuse or refusal comply to the actions of the tax authorities. Revista de Derecho de la UNED (RDUNED), (30), 247–294. https://doi.org/10.5944/rduned.30.2022.36850

Issue

No. 30 (2022)

Section

Estudios

License


Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.