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
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/El-tr%C3%A1mite-de-audiencia-en-los-procedimientos/FI-mbXAS1Ok/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/El-tr%C3%A1mite-de-audiencia-en-los-procedimientos/FI-mbXAS1Ok/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/El-tr%C3%A1mite-de-audiencia-en-los-procedimientos/FI-mbXAS1Ok/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/El-tr%C3%A1mite-de-audiencia-en-los-procedimientos/FI-mbXAS1Ok/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
