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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The work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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
Resource Information
The work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- 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
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
Context
Context of 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 LawEmbed
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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/resource/Hc6o0QsyAg8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Hc6o0QsyAg8/">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>
