The Resource El procedimiento contencioso administrativo y la autorización de entrada en domicilio por motivos tributarios

El procedimiento contencioso administrativo y la autorización de entrada en domicilio por motivos tributarios

Label
El procedimiento contencioso administrativo y la autorización de entrada en domicilio por motivos tributarios
Title
El procedimiento contencioso administrativo y la autorización de entrada en domicilio por motivos tributarios
Creator
Subject
Language
eng
Summary
The procedural law which covers the entrance of protected addresses, such as head office or homes in actions coming from the area of the tax administration, has not developed in the Spanish state sufficient according with the importance of the taxpayers' rights involved. This situation causes some procedural chaos in the proceedings at the courts with the risks for the person affected. However, the tax administration is increasing the request authorisation to enter protected addresses. Nevertheless, the case law reaches some advances recognizing the application of some rules coming from the penal procedure law which regulate this type of entries, but there are doubts if the entry proceedings are covered with adequate procedural warranties according to ECHR case law
Citation source
In: Revista Técnica Tributaria : AEDAF - Madrid. - (2019), no. 127 ; p. 209-228
http://library.link/vocab/creatorName
Guinot Almela, J.L
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • domicile
  • procedural tax law
  • human rights
  • ECHR case law
  • taxpayer rights
Label
El procedimiento contencioso administrativo y la autorización de entrada en domicilio por motivos tributarios
Instantiates
Publication
Label
El procedimiento contencioso administrativo y la autorización de entrada en domicilio por motivos tributarios
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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