Criticism of the modification in the development regulations of the general tax law (Part II)

Abstract

On January 1, 2018, four modifications took place in the procedural regulations for the development of the general tax law that considerably affect rights and guarantees of the taxpayers. In the public information phase prior to its approval, the AEDAF carried out a series of observations that were ignored in their entirety. In the present study we analyze those regulatory precepts that suffer from defects that can determine their repeal, as they do not have legal anchoring, go beyond the norm they develop or directly contradict the legal mandate.