Organización y competencias de las Administraciones autonómicas en la aplicación de los tributos cedidos: análisis particular del procedimiento inspector autonómico

Abstract

In this investigation, once analyzed the formulas used by the Regions to assume administrative and normative responsibilities in tax matters in the application of taxes transferred and, in particular, the cases in which it was decided by the creation of Tax Agencies, we attend to the problems that may arise in the development of the regional inspector procedure providing some solutions in order
to safeguarding the rights and guarantees of the regional contributors.