Tax payers’ rights during the fiscal inspection process in Spain
Fiscal inspection corresponds to the Public Estate, which, in accordance with the regulatory procedure, has the obligation to verify the judicial situation of the tax payers, as well as to check the exact fulfilment of their obligations and duties. We can mention the following characteristics: (1) l...
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| Format: | Article |
| Language: | English |
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Transilvania University Press
2012-01-01
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| Series: | Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences |
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| Online Access: | http://webbut.unitbv.ro/Bulletin/Series%20V/BULETIN%20V/29%20ciobanu.pdf |