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2011, n. 12 >

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
Authors: Calvo Vérgez, Juan
Keywords: Internet
electronic tax administration
tax appeals
economic-administrative complaints
taxpayer
Issue Date: 19-Jun-2011
Publisher: Universitat Oberta de Catalunya
Type: Article
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
Appears in Collections:2011, n. 12

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http://idp.uoc.edu/ojs/index.php/idp/article/view/n12-calvo/n12-calvo-esp

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