La Ley General Tributaria, tras efectuar una remisión a lo establecido en la normativa de derecho privado para regular la prueba en los procedimientos tributarios, especifica y valora los medios de prueba que van a ser de mayor relevancia en este ámbito jurídico. Entre ellos, sobresalen, por su frecuente uso y significativa valoración, la factura y las presunciones. No obstante, la delimitación de dichos medios como prueba dista de ser de exclusiva construcción legal, en concreto, debido a la ingente labor que para su recta apreciación está ejerciendo la jurisprudencia. De otro lado, analizaremos dos aspectos relativos a la prueba que por su falta de acotación legal son objeto de una controvertida interpretación jurisprudencial. Nos referim...
This work has as objective to analyze the jurisprudence of the Section Fourth of the Council of Stat...
The practical importance of the correct computation of deadlines for taxation proceedings and the in...
La importancia del desarrollo jurídico en la administración de justicia en el accionar jurídico trib...
After making a reference to what is established in private law regulations regarding means of proof ...
[ES]Como lenguaje universal del mundo empresarial, la contabilidad es el instrumento o procedimiento...
The test is the tool that allows the judge of the tax administration to clarify the facts matter of ...
En tiempos recientes la seguridad jurídica ha tenido un papel especialmente relevante en los debates...
The article makes an analysis of the criteria of the burden of proof in costs and deductions, which ...
A lo largo de la investigación que se enuncia la atribución conferida al Estado en el ejercicio trib...
The purpose of this paper is to analyze, in the light of the recent jurisprudential doctrine emanati...
How the burden of proof is allocated is an important issue in legal disputes concerning tax matters....
This paper aims to analyze the main issues raised by the assessment of the evidence in the area of t...
Las disposiciones constitucionales sobre asuntos tributarios están dispersas en varios capítulos de ...
As you know, the General Tax Law incorporated, as one of its main innovations, a new category of rec...
The reality always does not allow an exhaustive or rigorous delimitation, giving place to inevitable...
This work has as objective to analyze the jurisprudence of the Section Fourth of the Council of Stat...
The practical importance of the correct computation of deadlines for taxation proceedings and the in...
La importancia del desarrollo jurídico en la administración de justicia en el accionar jurídico trib...
After making a reference to what is established in private law regulations regarding means of proof ...
[ES]Como lenguaje universal del mundo empresarial, la contabilidad es el instrumento o procedimiento...
The test is the tool that allows the judge of the tax administration to clarify the facts matter of ...
En tiempos recientes la seguridad jurídica ha tenido un papel especialmente relevante en los debates...
The article makes an analysis of the criteria of the burden of proof in costs and deductions, which ...
A lo largo de la investigación que se enuncia la atribución conferida al Estado en el ejercicio trib...
The purpose of this paper is to analyze, in the light of the recent jurisprudential doctrine emanati...
How the burden of proof is allocated is an important issue in legal disputes concerning tax matters....
This paper aims to analyze the main issues raised by the assessment of the evidence in the area of t...
Las disposiciones constitucionales sobre asuntos tributarios están dispersas en varios capítulos de ...
As you know, the General Tax Law incorporated, as one of its main innovations, a new category of rec...
The reality always does not allow an exhaustive or rigorous delimitation, giving place to inevitable...
This work has as objective to analyze the jurisprudence of the Section Fourth of the Council of Stat...
The practical importance of the correct computation of deadlines for taxation proceedings and the in...
La importancia del desarrollo jurídico en la administración de justicia en el accionar jurídico trib...