000 00761nab#a2200253#c#4500
003 IEF
005 20180219173720.0
008 080318s2007 NLD|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aSerrano Antón, Fernando
_940798
245 _aThe taxpayer's rights and the role of the tax Ombudsman
_b an analysis from a Spanish and comparative law perspective
_c Fernando Serrano
260 _c2007
500 _aConclusión.
650 4 _aCONTRIBUYENTES
_941169
650 4 _aDERECHOS
_942389
650 4 _aDEFENSOR DEL CONTRIBUYENTE
_941776
650 4 _aDERECHO COMPARADO
_941877
650 4 _aESPAÑA
_941092
773 0 _tIntertax
_gv. 35, n. 5, May 2007, p. 331-340
942 _cART
942 _z123216
999 _c132821
_d132821