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Salidas no documentadas y facturas apócrifas

Author

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  • Martin, María José

Abstract

En el presente trabajo analizaremos el instituto de salidas no documentadas reglado en los arts. 37 y 38 y normas concordantes de la Ley 20.628 de impuesto a las ganancias, en relación a su naturaleza jurídica, procedencia del cómputo de gastos, posibilidad de deducción de créditos fiscales, la viabilidad de su aplicación al caso de comprobantes apócrifos o incompletos, los pronunciamientos judiciales relacionados y las consecuencias en el ámbito penal.

Suggested Citation

  • Martin, María José, 2013. "Salidas no documentadas y facturas apócrifas," Nülan. Deposited Documents 1961, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
  • Handle: RePEc:nmp:nuland:1961
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    Keywords

    Salidas no Documentadas; Facturación; Evasión Tributaria;
    All these keywords.

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