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Devolución de ingresos tributarios indebidos por los entes locales
| Content Provider | Semantic Scholar |
|---|---|
| Author | Beltrán, Emilio Aragonés |
| Copyright Year | 2012 |
| Abstract | In many occasions, tax authorities should refund payments already done and the corresponding late payment interests because of the particularities of each local tax and the general rules regarding the enforceability of tax payments. Local tax law remits to general tax law in relation to rules of refunds because of undue payments. Therefore, it is necessary to examine the rules of each local tax including the rules derived from the shared management, the genuine cases of refunds because of undue payments, the case of justified nullity, the rectification of auto payments and the executions of administrative, economic-administrative or judicial resolutions that have a nullified effect. |
| Starting Page | 7 |
| Ending Page | 36 |
| Page Count | 30 |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://repositorio.gobiernolocal.es/xmlui/bitstream/handle/10873/1348/Aragones_Devolucion_p7_36.pdf?isAllowed=y&sequence=1 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
