1.

Record Nr.

UNISALENTO991000227079707536

Titolo

Georges de La Tour

Pubbl/distr/stampa

Paris : Reunion des Musees Nationaux, 1997

Lingua di pubblicazione

Non definito

Formato

Materiale a stampa

Livello bibliografico

Monografia

2.

Record Nr.

UNINA9911025994803321

Autore

Pages i Galtés Joan

Titolo

Prácticas Patológicas en la Aplicación de Los Tributos : Remedios Desde la Jurisprudencia y la Doctrina Administrativa

Pubbl/distr/stampa

Bogota : , : Marcial Pons Ediciones Jurídicas y Sociales, S.A., , 2024

©2024

Edizione

[1st ed.]

Descrizione fisica

1 online resource (428 pages)

Collana

Varios Series

Altri autori (Persone)

Rozas ValdésJosé Andrés

Urquizu CavalléÁngel

Soggetti

Tax administration and procedure

Taxation - Law and legislation

Lingua di pubblicazione

Spagnolo

Formato

Materiale a stampa

Livello bibliografico

Monografia

Sommario/riassunto

This book offers an in-depth examination of pathological practices in the application of tax law, exploring remedies proposed by legal doctrine and jurisprudence. Edited by Joan Pagès i Galtés, José-Andrés Rozas Valdés, and Ángel Urquizu Cavallé, it analyzes key legal principles, judicial decisions, and administrative practices in tax procedures. The work covers topics such as the congruence between property tax assessments and cadastral situations, the application of European Union law on state aid, and the balance between professional



secrecy and mandatory disclosures. It also delves into issues like valuation errors, preclusive effects in tax audits, artificial intelligence in inspections, and privacy concerns in tax collection practices. Intended for legal professionals, scholars, and policy-makers, the book seeks to provide critical insights and promote improvements in tax administration and compliance mechanisms.