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El Procedimiento De Recaudación En Período Ejecutivo

Author

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  • Marcos M. Pascual González

    (Universidad de Oviedo)

Abstract

Tras la aprobación del nuevo Reglamento General de Recaudación, se hace necesario un detallado estudio, circunscrito al espacio material de un artículo doctrinal, en el que se destacase las principales novedades introducidas por la norma, toda vez que con la previa aprobación de la LGT se produjo una asunción por ella de preceptos contenidos antes en sede reglamentaria. El objeto de estudio lo constituye la recaudación en período ejecutivo, abarcando el análisis de las principales cuestiones jurídico-¬positivas que se puedan trasladar del plano normativo al de la realidad material que se pretende ordenar con dicha norma. Y ello referido desde el inicio del período ejecutivo hasta su terminación tal y como preceptúa el Reglamento.

Suggested Citation

  • Marcos M. Pascual González, 2008. "El Procedimiento De Recaudación En Período Ejecutivo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 126(1), pages 119-156, March.
    • Handle: RePEc:hpe:crotri:y:2008:v:126:i:1:p:119-156
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    Keywords

    Procedimiento de recaudación; período ejecutivo.;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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