التفاصيل البيبلوغرافية
| العنوان: |
LA PRESCRIPCIÓN DE LA DEUDA TRIBUTARIA. |
| العنوان البديل: |
THE PRESCRIPTION OF THE TAX DEBT. |
| المؤلفون: |
Mata Sierra, María Teresa1 |
| المصدر: |
Crónica Tributaria. 2022, Vol. 182 Issue 1, p215-219. 5p. |
| مصطلحات موضوعية: |
*DEFERRED tax, *TAXATION, *TAX administration & procedure, CITIZENS' associations, PRESCRIPTION (Law) |
| مستخلص: |
The article focuses on the prescription of the tax debt that is configured in the tax system as a means of extinguishing tax obligations including examines them both for the Administration and for the taxpayers and reports to be based on the passage of a period of time and the inactivity of the parties. |
| قاعدة البيانات: |
Business Source Index |
