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The Global ETD Search service is a free service for researchers
to find electronic theses and dissertations. This service is
provided by the
Networked Digital Library of Theses and Dissertations.
Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
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Showing 1 to 1 of 1 (0.099 seconds)Spelling suggestions: "subject:"parte deneral eel derecho tributario"" "subject:"parte deneral eel derecho tributarios""
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The Tax Obligation and the Payment: Before the Start of Coercive Collection - in the Peruvian Legislation. Notes and Disquisitions / La Obligación Tributaria y el Pago: Antes del Inicio de la Cobranza Coactiva- en la Legislación Peruana. Apuntes y DisquisicionesAguayo López, Juan Maximiliano 10 April 2018 (has links)
This article presents in general terms the nature and characteristics of some of the key legal institutions of taxation such as tax legal relationship, the principal tax liability and payment as means to cease the obligation (before the actions that can display the State for tax debt collection) and also explaining the most important legal policy issues that such institutions have received in Peru. / El presente artículo expone, de manera general, la naturaleza y características de algunas de las instituciones jurídicas fundamentales del Derecho Tributario, tales como la relación jurídico tributaria, la obligación tributaria principal y el pago, como modo de extinción de ésta (antes del inicio de los actos que puede desplegar el Estado para realizar la cobranza coactiva de los tributos); explicando –cuando corresponda– los aspectos normativos más importantes que regulan tales instituciones en el Perú.
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