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La interpretación de las normas tributarias

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  • Miodini, Cecilia

Abstract

El objetivo del presente trabajo es la investigación de los criterios seguidos para la interpretación de las normas tributarias, tratando de definir cuál es el criterio que nuestra ley de procedimiento tributario contempla en sus artículos 1º y 2º y su relación con las distintas posiciones doctrinarias existentes, tanto nacionales como internacionales.

Suggested Citation

  • Miodini, Cecilia, 2012. "La interpretación de las normas tributarias," Nülan. Deposited Documents 1697, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:1697
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    File URL: https://nulan.mdp.edu.ar/id/eprint/1697/1/miodini_c_2012.pdf
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    Keywords

    Normas; Procedimiento Tributario;

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