The Resource El trámite de audiencia en los procedimientos tributarios aduaneros : normativa interna «versus» disciplina de la Unión Europea = The hearing procedure in customs tax procedures : internal regulation versus European Union Law

El trámite de audiencia en los procedimientos tributarios aduaneros : normativa interna «versus» disciplina de la Unión Europea = The hearing procedure in customs tax procedures : internal regulation versus European Union Law

Label
El trámite de audiencia en los procedimientos tributarios aduaneros : normativa interna «versus» disciplina de la Unión Europea = The hearing procedure in customs tax procedures : internal regulation versus European Union Law
Title
El trámite de audiencia en los procedimientos tributarios aduaneros : normativa interna «versus» disciplina de la Unión Europea = The hearing procedure in customs tax procedures : internal regulation versus European Union Law
Creator
Subject
Language
eng
Summary
The taxpayer’s right to be heard in the framework of a customs tax procedure is recognized both by European Union law and by the Spanish domestic legal system. This paper will analyze how this right is guaranteed, as well as certain disparities between what is established by the Community and the Spanish legislation. In the event of infringement of European Union Law by the domestic legislation of a Member State such as Spain, we propose different ways of protecting the taxpayer
Citation source
In: Quincena fiscal. - Cizur Menor. - (2022), no. 19 ; p. 75-98
http://library.link/vocab/creatorName
García Guerrero, D
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • customs law
  • customs duty
  • infringement procedure (EU)
  • taxpayer rights
  • EU Charter of Fundamental Rights
  • Union Customs Code
Label
El trámite de audiencia en los procedimientos tributarios aduaneros : normativa interna «versus» disciplina de la Unión Europea = The hearing procedure in customs tax procedures : internal regulation versus European Union Law
Instantiates
Publication
Label
El trámite de audiencia en los procedimientos tributarios aduaneros : normativa interna «versus» disciplina de la Unión Europea = The hearing procedure in customs tax procedures : internal regulation versus European Union Law
Publication

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