The Necessary Review of the Filing of Claims or Appeals of Any Kind by the Taxpayer as an Interrupting Cause of the Prescription to Determine the Tax Debt
The Necessary Review of the Filing of Claims or Appeals of Any Kind by the Taxpayer as an Interrupting Cause of the Prescription to Determine the Tax Debt

Summary/Abstract: In a remarkable doctrinary effort, the author focuses on the prescription of tax debt in Spain and, more specifically, on a particular interruptive cause of prescription mentioned in article 68.1 (b) of the General Tax Law: the filing of claims or appeals of any kind by the taxpayer. From this point, the author seeks to demonstrate that this interruptive cause is not a logical one and, therefore, it should be subject to immediate legislative review. A proposal for such a review is put forward in this article.

• Details
• Contents