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The taxpayer's rights and the role of the tax Ombudsman an analysis from a Spanish and comparative law perspective Fernando Serrano

By: Serrano Antón, Fernando.
Material type: ArticleArticlePublisher: 2007Subject(s): CONTRIBUYENTES | DERECHOS | DEFENSOR DEL CONTRIBUYENTE | DERECHO COMPARADO | ESPAÑA In: Intertax v. 35, n. 5, May 2007, p. 331-340
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