Please use this identifier to cite or link to this item:

http://hdl.handle.net/10609/10430
Title: La interposición de reclamaciones económico-administrativas a través de Internet
Author: Calvo Vérgez, Juan
Keywords: Internet;administració tributària electrònica;recursos tributaris;reclamacions economicoadministratives;obligat tributari;Internet;electronic tax administration;tax appeals;economic-administrative complaints;taxpayer;Internet;administración tributaria electrónica;recursos tributarios;reclamaciones económico-administrativas;obligado tributario
Issue Date: 19-Jun-2011
Publisher: Universitat Oberta de Catalunya
Citation: Calvo Vérgez, Juan (2011). "La interposición de reclamaciones económico-administrativas a través de Internet". IDP. Revista de Internet, Derecho y Política, 2011, Vol. 0, núm 12
Abstract: The aim of this article is to analyse, within the framework of the so-called electronic tax Administration, and as a result of the progressive implantation of ICT in the field of juridical taxation legislation, the main questions raised with lodging complaints and appeals online. With this aim in view, and after an analysis of the evolution of the regulations applicable in this matter, the main stages of the procedure which must be followed for the presentation of a complaint or appeal are analysed, paying particular attention to the regulation in force of the Orden EHA/2784/2009, 8 October.
Description: Peer reviewed
Language: Spanish
URI: http://hdl.handle.net/10609/10430
ISSN: 1699-8154
Appears in Collections:2011, n. 12

Share:
Export:
Files in This Item:
File Description SizeFormat 
M5_Calvo.pdf137.84 kBAdobe PDFView/Open

Items in repository are protected by copyright, with all rights reserved, unless otherwise indicated.