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La calificación del crédito tributario en el concurso de acreedores: principales cuestiones conflictivas (y II)

Author

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  • Juan Calvo Vérgez

    (Universidad de Extremadura)

Abstract

La segunda parte del presente estudio se centra en el análisis de otras cuestiones conflictivas que suscita la calificación del crédito tributario dentro de los créditos contra la masa tales como el régimen aplicable a los recargos tributarios o las implicaciones tributarias que se derivan de la modificación de la base imponible del IVA a la luz de las últimas reformas de la normativa tributaria y concursal.

Suggested Citation

  • Juan Calvo Vérgez, 2019. "La calificación del crédito tributario en el concurso de acreedores: principales cuestiones conflictivas (y II)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 173(4), pages 37-75, December.
    • Handle: RePEc:hpe:crotri:y:2019:v:173:i:4:p:37-75
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    More about this item

    Keywords

    Concurso de acreedores; crédito tributario; masa pasiva del concurso; recargos tributarios; Impuesto sobre el Valor Añadido; base imponible; factura;
    All these keywords.

    JEL classification:

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

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