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http://hdl.handle.net/10609/149409
Title: | La imputación de pagos entre los diferentes conceptos de una misma deuda tributaria |
Author: | Rovira, Irene |
Citation: | Rovira Ferrer, I. [Irene]. (2014). La imputación de pagos entre los diferentes conceptos de una misma deuda tributaria. Civitas. Revista Española de Derecho Financiero, (162), 91-108. |
Abstract: | The regulation about the imputation of payments in the field of taxation essentially states that, in relation to tax debts that are not in the enforcement period, debtors are free to decide how to impute their payments, and, with respect to debts that are in that period, it will be necessary to follow certain priority rules. Thus, this regulation is so insufficient that, when possible, it is necessary to apply supplementarily the common law, especially to determine what happens when the imputation has to be applied to the different concepts that conform one tax duty. Therefore, an analysis is needed to clarify how to proceed in these specific problematic situations, which is the subject of this paper. |
Keywords: | imputation of payments tax debts voluntary period enforcement period compulsory enforcement procedure |
Document type: | info:eu-repo/semantics/article |
Version: | info:eu-repo/semantics/publishedVersion |
Issue Date: | 2-May-2014 |
Appears in Collections: | Articles cientÍfics Articles |
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File | Description | Size | Format | |
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Civitas_Rovira_REDF.PDF | 566,75 kB | Adobe PDF | View/Open |
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