La reforma de la Ley General Tributaria. Novedades en relación con las reclamaciones económico-administrativas

Abstract

The reform of the Tax Code has introduced important news regarding the economic-administrative claims. For example, is introduced for certain people the obligation to submit the application in electronic form. The deadline for presentation is also modified in the event of negative administrative silence and the power of the economic-administrative courts is recognized to present a preliminary ruling in the Court of Justice of the European Union.