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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 |
Appears in Collections: | Articles Articles cientÍfics |
Files in This Item:
File | Description | Size | Format | |
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El_plazo_de_caducidad_de_la_accion_sancionadora_de_la_Administracion_tributaria.pdf Until 2027-07-30 | 479,8 kB | Adobe PDF | View/Open Request a copy |
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