Please use this identifier to cite or link to this item: http://hdl.handle.net/10609/151600
Title: El plazo de caducidad de la acción sancionadora de la Administración tributaria
Other Titles: The deadline for initiating certain sanctioning procedures by Tax Administration
Author: Rovira, Irene  
Citation: Rovira, I. [Irene]. (2022). El plazo de caducidad de la acción sancionadora de la Administración tributaria. Civitas. Revista española de derecho financiero, 194, p. 163-193.
Abstract: One of the reforms introduced by Law 11/2021, of 9 July, has been the extension of the deadline for initiating certain sanctioning procedures envisaged in art. 209.2 of Law 58/2003, of 17 December, General Tax Law, which has been extended from 3 to 6 months. For this reason, the purpose of this paper is to analyse the appropriateness of this amendment, specifying the aspects that should be taken into account in its application, highlighting some problematic issues, and pointing out some shortcomings that the reform has left unresolved.
Keywords: Sanctioning action of the Tax Administration
deadline
extension
DOI: n/a
Document type: info:eu-repo/semantics/article
Version: info:eu-repo/semantics/acceptedVersion
Issue Date: 30-Jul-2022
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