| 000 | 01229nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c144793 _d144793 |
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| 003 | ES-MaIEF | ||
| 005 | 20211007140205.0 | ||
| 007 | ta | ||
| 008 | 211007t2021 ne ||||o |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-ES-MaIEFMaIEF |
||
| 100 | 1 |
_928187 _aMartin, Philippe |
|
| 245 | 0 |
_aTaxpayers’ rights in the courtroom _helectrónico _c Philippe Martin |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author presents the following two issues that affect the behaviour of courts in tax cases: (i) the judicial treatment of procedural violations committed by the tax administration; and (ii) the possibility of court benevolence toward non-represented or badly represented taxpayers. | ||
| 650 | 4 |
_948140 _aPROCEDIMIENTO ECONOMICO ADMINISTRATIVO |
|
| 650 | 4 |
_948616 _aTRIBUNALES ECONOMICO ADMINISTRATIVOS |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_948202 _aRECLAMACIONES Y RECURSOS |
|
| 650 | 4 |
_aCONTRIBUYENTES _941169 |
|
| 650 | 4 |
_aDERECHOS _942389 |
|
| 650 | 4 |
_aFRANCIA _944475 |
|
| 773 | 0 |
_9165860 _oBIT/2021/9 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 9, September 2021 |
|
| 942 | _cRE | ||