IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2008v129i4p71-111.html
   My bibliography  Save this article

La Actividad De Comprobación Y El Efecto Preclusivo De Las Liquidaciones Tributarias

Author

Listed:
  • Santiago lbáñez Marsilla

    (Universidad de Valencia)

Abstract

En este trabajo se analizan los límites que el ordenamiento impone a la Administración a la hora de dictar una liquidación respecto de unos hechos que ya fueron objeto de una liquidación anterior («efecto preclusivo de las liquidaciones»). Precisamente la regulación de esta cuestión ha sido una de las novedades introducidas por la LGT 2003. Por otra parte, la tendencia progresiva hacia la realización, cada vez más numerosa, de actuaciones de comprobación «extensivas», que no agotan el examen de la situación del contribuyente, confiere a esta cuestión una importancia creciente.

Suggested Citation

  • Santiago lbáñez Marsilla, 2008. "La Actividad De Comprobación Y El Efecto Preclusivo De Las Liquidaciones Tributarias," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 129(4), pages 71-111, December.
    • Handle: RePEc:hpe:crotri:y:2008:v:129:i:4:p:71-111
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/129.pdf#page=71
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Ley General Tributaria; procedimiento inspector; efectos de las liquidaciones tributarias; efecto preclusivo.;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2008:v:129:i:4:p:71-111. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.