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2011, n. 12 >

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Title: Las notificaciones tributarias practicadas obligatoriamente por medios electrónicos
Authors: Delgado García, Ana Maria
Keywords: notifications
electronic media
authorised email address
Issue Date: 19-Jun-2011
Publisher: Universitat Oberta de Catalunya
Type: Article
Citation: Delgado, Ana (2011). "Las notificaciones tributarias practicadas obligatoriamente por medios electrónicos". IDP. Revista de Internet, Derecho y Política, 2011, Vol. 0, núm 12
Abstract: In line with the obligation to submit certain tax returns online (in which the Tax Administration has been a pioneer), the obligation to send notifications online is foreseen in specific cases and for specific subjects, through the authorised email address. This, in principle, is a positive move for the efficiency of the Administration, which aims to streamline administrative procedures and save costs, but it is also important to analyse, in detail, if the regulation comes with sufficient legal guarantees so that the rights of the taxpayer are not affected.
Description: Peer reviewed
Language: Spanish
Appears in Collections:2011, n. 12

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