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La Estimación Indirecta A La Luz De La Ley 34/2015, De 21 De Septiembre, De Modificación Parcial De La Ley General Tributaria

Author

Listed:
  • Daniel Casas Agudo

    (Universidad de Granada)

Abstract

En el presente estudio llevamos a cabo un análisis, estructurado en la diferenciación entre aspectos sustantivos y procedimentales, de los principales elementos conflictivos del régimen jurídico de la estimación indirecta de bases y rendimientos, centrándonos, en especial, en aquellos aspectos que han sido objeto de reforma por la Ley 34/2015, de 21 de septiembre, de modificación parcial de la Ley General Tributaria. No renunciamos tampoco a poner de manifiesto aquellas facetas de la configuración jurídica de la estimación indirecta que podrían haber sido también, a nuestro juicio, objeto de revisión y mejora.

Suggested Citation

  • Daniel Casas Agudo, 2016. "La Estimación Indirecta A La Luz De La Ley 34/2015, De 21 De Septiembre, De Modificación Parcial De La Ley General Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 158(1), pages 129-156, March.
    • Handle: RePEc:hpe:crotri:y:2016:v:158:i:1:p:129-156
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