The transposition of the EU Directive on tax dispute resolution mechanisms in Spain Florentino Carreño and Lucía Millán Electrónico
By: Carreño, Florentino
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Contributor(s): Millán Moro, Lucía | Irianto, Edi Slamet.
Material type: 
ArticlePublisher: 2020Subject(s): DERECHO PROCESAL TRIBUTARIO | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | DERECHO COMUNITARIO EUROPEO | UNION EUROPEA | ESPAÑA
In:
International Transfer Pricing Journal v. 27, n. 3, 2020 Summary: This article briefly reviews the tax resolution procedures available within Spanish legislation, analysing how the transposition of Council Directive 2017/1852 will affect tax dispute resolution procedures in Spain.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/3-3 (Browse shelf) | Available | ITPJ/2020/3-3 |
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Disponible únicamente en formato electrónico.
Resumen.
This article briefly reviews the tax resolution procedures available within Spanish legislation, analysing how the transposition of Council Directive 2017/1852 will affect tax dispute resolution procedures in Spain.
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