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La Sucesión En Las Obligaciones Tributarias Pendientes

Author

Listed:
  • Mª Mercedes Castillo Solsona

    (Universidad de Lleida)

Abstract

El principal objetivo de este artículo es examinar la regulación de la sucesión en las obligaciones tributarias pendientes, para lo cual, además de analizar, de forma sistemática, los preceptos que tanto la Ley General Tributaria de 2003 como el Reglamento General de Recaudación de 2005 dedican a la materia, se procede a compararlos con los contenidos en la Ley General Tributaria de 1963 y el Reglamento General de Recaudación de 1990. De este análisis comparativo cabe destacar, entre otros extremos, que la Ley General Tributaria vigente regula los aspectos materiales y formales de la sucesión en las obligaciones tributarias pendientes de manera más pormenorizada que la de 1963, especialmente, en sede de sucesión en las obligaciones tributarias pendientes de las personas jurídicas.

Suggested Citation

  • Mª Mercedes Castillo Solsona, 2007. "La Sucesión En Las Obligaciones Tributarias Pendientes," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 124(3), pages 57-80, September.
    • Handle: RePEc:hpe:crotri:y:2007:v:124:i:3:p:57-80
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