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- Title
LA PRESCRIPCIÓN EN EL ÁMBITO TRIBUTARIO Y EL DERECHO DE LA ADMINISTRACIÓN TRIBUTARIA A COMPROBAR E INVESTIGAR.
- Authors
MARÍN BENÍTEZ, GLORIA; ASENSIO GIMÉNEZ, SARA
- Abstract
Law 34/2015 of 21 September introduced a new article 66 bis to the General Tax Law, which expressly recognizes the right of the Spanish tax authorities to verify and investigate the circumstances determining a taxpayer's tax liability in expired tax periods when they affect tax periods that are open to inspection. This paper examines the background to and the scope of this new article.
- Subjects
SPAIN; LIMITATION of actions; TAX credit laws; TAX auditing policy; LEGAL certainty; TAXATION
- Publication
Actualidad Jurídica (1578-956X), 2016, Issue 42, p109
- ISSN
1578-956X
- Publication type
Article