LEADER 02472nam 22004693 450 001 9911025994803321 005 20250618084530.0 035 $a(CKB)37840830700041 035 $a(MiAaPQ)EBC31967856 035 $a(Au-PeEL)EBL31967856 035 $a(Exl-AI)31967856 035 $a(EXLCZ)9937840830700041 100 $a20250618d2024 uy 0 101 0 $aspa 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aPrácticas Patológicas en la Aplicación de Los Tributos $eRemedios Desde la Jurisprudencia y la Doctrina Administrativa 205 $a1st ed. 210 1$aBogota :$cMarcial Pons Ediciones Jurídicas y Sociales, S.A.,$d2024. 210 4$d©2024. 215 $a1 online resource (428 pages) 225 1 $aVarios Series 311 08$a84-1381-724-2 311 08$a84-1381-823-0 330 $aThis 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.$7Generated by AI. 410 0$aVarios Series 606 $aTax administration and procedure$7Generated by AI 606 $aTaxation$xLaw and legislation$7Generated by AI 615 0$aTax administration and procedure 615 0$aTaxation$xLaw and legislation 700 $aPages i Galtés$b Joan$0416118 701 $aRozas Valdés$b José Andrés$01847808 701 $aUrquizu Cavallé$b Ángel$0725620 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911025994803321 996 $aPrácticas Patológicas en la Aplicación de Los Tributos$94433866 997 $aUNINA