Entry Topical Term

Number of records used in: 1

001 - CONTROL NUMBER

• control field: 72793

003 - CONTROL NUMBER IDENTIFIER

• control field: ES-MaIEF

005 - DATE AND TIME OF LATEST TRANSACTION

• control field: 20250724092225.0

008 - FIXED-LENGTH DATA ELEMENTS

• fixed length control field: 250724|| aca||aabn | a|a d

040 ## - CATALOGING SOURCE

• Original cataloging agency: ES-MaIEF
• Transcribing agency: ES-MaIEF

150 ## - HEADING--TOPICAL TERM

• Topical term or geographic name entry element: naturaleza juridica

670 ## - SOURCE DATA FOUND

• Source citation: Work cat.: (ES-MaIEF): Aparicio de Lázaro, José Ramón 70281, La naturaleza jurídica de la responsabilidad tributaria solidaria del artículo 42.2a de la LGT y su dimensión sancionadora, D.L. 2025