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[null,"1.","Record Nr.",null,"UNIORUON00082233"]
[null,null,"Autore",null,"Basset, René"]
[null,null,"Titolo",null,"Fastes chronologiques de la ville d'Oran pendant la période arabe (290-915 Hégire) (903-1509 de J.-C.) / par René Basset"]
[null,null,"Pubbl/distr/stampa",null,"Paris, : Leroux, 1892"]
[null,null,"Descrizione fisica",null,"31 p. ; 25 cm"]
[null,null,"Disciplina",null,"965.02"]
[null,null,"Soggetti",null,"Algeria - Storia - 647-1830"]
[null,null,"Lingua di pubblicazione",null,"Francese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"2.","Record Nr.",null,"UNINA9911025994803321"]
[null,null,"Autore",null,"Pagés i Galtés Joan"]
[null,null,"Titolo",null,"Prácticas Patológicas en la Aplicación de Los Tributos : Remedios Desde la Jurisprudencia y la Doctrina Administrativa"]
[null,null,"Pubbl/distr/stampa",null,"Bogota : , : Marcial Pons Ediciones Jurídicas y Sociales, S.A., , 2024"]
[{"$nulls":4},"©2024"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (428 pages)"]
[null,null,"Collana",null,"Varios Series"]
[null,null,"Soggetti",null,"Tax administration and procedure"]
[{"$nulls":4},"Taxation - Law and legislation"]
[null,null,"Lingua di pubblicazione",null,"Spagnolo"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"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."]