Los L Mites De La Potestad De Comprobaci N Tributaria
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Los L Mites De La Potestad De Comprobaci N Tributaria
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Author : Sabina Elisabet de Miguel Arias
language : es
Publisher: Editorial Reus
Release Date : 2021-07-01
Los L Mites De La Potestad De Comprobaci N Tributaria written by Sabina Elisabet de Miguel Arias and has been published by Editorial Reus this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-07-01 with Law categories.
La presente monografía tiene por objeto el estudio de los límites específicos existentes para el ejercicio de la potestad de comprobación tributaria. En concreto, se abordan algunos de los numerosos problemas que esta materia plantea en la actualidad, teniendo en cuenta las últimas reformas normativas y los pronunciamientos de nuestros Tribunales. A tales efectos, la autora examina, desde una perspectiva crítica, los principales límites objetivos y temporales exigibles en el ejercicio de los procedimientos de comprobación. A su vez, se presta una atención especial a la regulación de los efectos preclusivos derivados de los procedimientos de comprobación tributaria y a su compleja interrelación, analizando la misma a la luz de la doctrina de los actos propios. Por fin, se alude a los efectos anudados al incumplimiento de los citados límites en el actuar de la Administración tributaria. En consecuencia, se trata de una obra que resultará de utilidad tanto para docentes e investigadores, como para profesionales interesados en el Derecho financiero y tributario. Sabina de Miguel Arias, doctora en Derecho por la Universidad de Zaragoza, es Profesora Contratada Doctora de Derecho financiero y tributario (acreditada como Profesora Titular) en la Universidad de Zaragoza. Sus líneas de investigación giran, esencialmente, en torno a la protección del crédito tributario y a los derechos y garantías de los obligados tributarios. Los resultados de sus investigaciones se han publicado en una monografía titulada La práctica del embargo para el cobro de la deuda tributaria, así como en numerosos capítulos de libro y artículos de revistas especializadas.
L Mites A La Potestad Investigadora De La Administraci N En El Procedimiento De Gesti N Tributaria
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Author : Pedro González Boizas
language : es
Publisher:
Release Date : 1994*
L Mites A La Potestad Investigadora De La Administraci N En El Procedimiento De Gesti N Tributaria written by Pedro González Boizas and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994* with categories.
La Inviolabilidad Del Domicilio Ante La Inspeccion De Tributos
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Author : Joaquín Álvarez Martínez
language : es
Publisher: LA LEY
Release Date : 2007
La Inviolabilidad Del Domicilio Ante La Inspeccion De Tributos written by Joaquín Álvarez Martínez and has been published by LA LEY this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with categories.
Actividad De Polic A En El Derecho Tributario
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Author : Jonás Eduardo Aponte Arcila
language : es
Publisher: Ediciones Olejnik
Release Date : 2023-11-01
Actividad De Polic A En El Derecho Tributario written by Jonás Eduardo Aponte Arcila and has been published by Ediciones Olejnik this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-01 with Law categories.
El concepto de policía ha sufrido cambios estructurales a lo largo de la historia, pero sus características de coacción, control, mantenimiento del orden público, seguridad y tranquilidad se han mantenido con pocas variaciones, adaptándose a cada período y realidad, siendo el Derecho tributario uno de sus principales receptores. En ese sentido, el derecho tributario, como regla general, no obstante estar amurallado tras el principio de no taxation without representation, también deberá regular a todas aquellas actividades de la Administración que orbitan en torno a la tributación, como lo son: las técnicas de información, registros, autorizaciones e inspecciones y que por lo tanto son susceptibles de provocar lesiones a los derechos de libertad y propiedad. Dentro de la actividad de policía, la potestad inspectora es una de sus técnicas más representativas y cumple un rol fundamental para prevenir lesiones al ordenamiento jurídico y, por lo tanto, para verificar que la conducta de los individuos se ajusta a lo establecido en la Ley. Siendo así, este libro profundiza sobre el concepto de inspección y sus características principales, examinando aquellas tropelías o desmanes en los que incurre la Administración tributaria al acreditarle a aquélla exclusivamente fines de recaudación y sobre esa base ofrecer los antídotos y garantías constitucionales y legales con los que cuenta el contribuyente para protegerse.
Controlo Da Estabilidade Or Amental E Limites Territoriais Ao Poder Tribut Rio Segundo A Jurisprud Ncia Da Ue
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Author : José Casalta Nabais
language : pt-BR
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
Release Date : 2017-07-18
Controlo Da Estabilidade Or Amental E Limites Territoriais Ao Poder Tribut Rio Segundo A Jurisprud Ncia Da Ue written by José Casalta Nabais and has been published by Imprensa da Universidade de Coimbra / Coimbra University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-18 with Law categories.
The Political Economy Of Regulation
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Author : Barry M. Mitnick
language : en
Publisher: New York : Columbia University Press
Release Date : 1980
The Political Economy Of Regulation written by Barry M. Mitnick and has been published by New York : Columbia University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with Industrial policy categories.
Derecho Comunitario Y Procedimiento Tributario
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Author : Fernando Fernandez Marin
language : es
Publisher: Atelier Libros
Release Date : 2010-05-06
Derecho Comunitario Y Procedimiento Tributario written by Fernando Fernandez Marin and has been published by Atelier Libros this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-05-06 with Law categories.
PARTE I. Autonomía procedimental del estado y ordenamiento comunitario. PARTE II. Los efectos jurídicos del derecho comunitario en los procedimientos tributarios nacionales. PARTE III. La aplicación del derecho comunitario a través de los procedimientos tributarios nacionales.
Teor A General De La Exenci N Tributaria
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Author : Washington Lanziano
language : es
Publisher:
Release Date : 1979
Teor A General De La Exenci N Tributaria written by Washington Lanziano and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Tax exemption categories.
Constitutional Theory
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Author : Carl Schmitt
language : en
Publisher: Duke University Press
Release Date : 2008-01-23
Constitutional Theory written by Carl Schmitt and has been published by Duke University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-23 with Law categories.
Carl Schmitt’s magnum opus, Constitutional Theory, was originally published in 1928 and has been in print in German ever since. This volume makes Schmitt’s masterpiece of comparative constitutionalism available to English-language readers for the first time. Schmitt is considered by many to be one of the most original—and, because of his collaboration with the Nazi party, controversial—political thinkers of the twentieth century. In Constitutional Theory, Schmitt provides a highly distinctive and provocative interpretation of the Weimar Constitution. At the center of this interpretation lies his famous argument that the legitimacy of a constitution depends on a sovereign decision of the people. In addition to being subject to long-standing debate among legal and political theorists in Western Europe and the United States, this theory of constitution-making as decision has profoundly influenced constitutional theorists and designers in Asia, Latin America, and Eastern Europe. Constitutional Theory is a significant departure from Schmitt’s more polemical Weimar-era works not just in terms of its moderate tone. Through a comparative history of constitutional government in Europe and the United States, Schmitt develops an understanding of liberal constitutionalism that makes room for a strong, independent state. This edition includes an introduction by Jeffrey Seitzer and Christopher Thornhill outlining the cultural, intellectual, and political contexts in which Schmitt wrote Constitutional Theory; they point out what is distinctive about the work, examine its reception in the postwar era, and consider its larger theoretical ramifications. This volume also contains extensive editorial notes and a translation of the Weimar Constitution.
Municipal Forest Management In Latin America
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Author : Lyès Ferroukhi
language : en
Publisher: IDRC
Release Date : 2003
Municipal Forest Management In Latin America written by Lyès Ferroukhi and has been published by IDRC this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Community forests categories.
The book was written for three different purposes: (i) better understand the types of powers assigned to municipalities to this day, (ii) better understand the increasingly important role played by municipalities in forest management, (iii) analyze the opportunities that were created and the challenges faced by the decentralization processes in the region. The book compiles findings from in-depth studies conducted in 6 countries: Bolivia, Brazil, Costa Rica, Nicaragua, Honduras and Guatemala. It uncovers some significant forest management schemes initiated by municipalities on the regional, na.