Asistencia mutua en materia de recaudación: análisis de los cambios introducidos en la Ley General Tributaria en transposición de la Directiva 2010/24/UE
Keywords:
Mutual assistance in recovery of tax claims, exchange of information, notification of documents, tax recovery, exhaustion rule, request for recovery, uniform instrument permitting enforcement, use of languages, disputes, suspension of enforcement procedure, amendment or withdrawal of the request for recovery, precautiorary measures, periods of limitation, limits to the requested authority’s obligations, rights and interests of particularsAbstract
Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures aims to improve efficiency and effectiveness of the intra-EU system of recovery assistance. To achieve this goal, it introduces a number of important changes that seek to facilitate it. The transposition of the Directive into Spanish legal system has been accomplished through the modification of various articles of our Tax Code. The purpose of this work is to make an analysis of this reform.
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Published
11/08/2021
Issue
Section
Studies
How to Cite
Moreno González, S. (2021). Asistencia mutua en materia de recaudación: análisis de los cambios introducidos en la Ley General Tributaria en transposición de la Directiva 2010/24/UE. Technical Tax Journal, 2(97), 75-118. https://revistatecnicatributaria.com/index.php/rtt/article/view/903
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