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La presentación de declaraciones y autoliquidaciones tributarias por medios informáticos y electrónicos en Alemania: evolución normativa y situación actual

Author

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  • Víctor Manuel Sánchez Blázquez

    (Universidad de Las Palmas de Gran Canaria)

Abstract

En este trabajo se analiza la evolución que ha llevado a la situación normativa actual sobre la presentación de declaraciones y autoliquidaciones tributarias por medios informáticos y electrónicos en Alemania. En él se examinan igualmente los principales problemas jurídicos que han ido suscitando estas normas en su aplicación práctica.

Suggested Citation

  • Víctor Manuel Sánchez Blázquez, 2020. "La presentación de declaraciones y autoliquidaciones tributarias por medios informáticos y electrónicos en Alemania: evolución normativa y situación actual," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 177(4), pages 97-137, December.
  • Handle: RePEc:hpe:crotri:y:2020:v:177:i:4:p:97-137
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    More about this item

    Keywords

    Declaración tributaria; autoliquidación tributaria; Administración tributaria electrónica; Derecho tributario alemán;
    All these keywords.

    JEL classification:

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

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