Crítica a la modificación de finales de 2017 en los reglamentos de desarrollo de la LGT (Parte 11)
ISSN: 0214-6010
Année de publication: 2019
Número: 126
Pages: 11-36
Type: Article
D'autres publications dans: Revista técnica tributaria
Résumé
On January 1, 2018, four modlflcatlons took place In the procedural regulatlons for the development of the general tax law that conslderably affect rlghts and guarantees of the taxpayers. In the publlc lnformatlon phase prior to lts approval, the AEDAF carrled out a serles of observatlons that were lgnored In thelr entlrety. In the present study we analyze those regulatory precepts that suffer from defects that can determine thelr repeal, as they do not have legal anchorlng, go beyond the norm they develop ar dlrectly contradlct the legal mandate