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- Title
DIFICULTADES E INCOHERENCIAS DE LAS REGULARIZACIONES TRIBUTARIAS VOLUNTARIAS.
- Authors
Schulz, Miguel Cremades
- Abstract
The execution of a spontaneous tax regularization give rise to uncertainties and extra costs in too many cases derived from the practice of the tax administration when they imply a late payment for a tax return and a corresponding reimbursement in another tax return. In this article, such problems as well as the legal and court reaction are analyzed and an alternative is proposed based on a joint regularization of all tax returns involved.
- Subjects
SPAIN; INCOME tax laws; TAX laws -- Interpretation &; construction; TAX return laws; TAX collection policy; TAX accounting -- Law &; legislation
- Publication
Actualidad Jurídica (1578-956X), 2010, Issue 27, p91
- ISSN
1578-956X
- Publication type
Article