Reimbursement of warranties provided to suspension of the implementation of administrative act: main issues
DOI:
https://doi.org/10.51302/rcyt.2017.4429Keywords:
execution tax, administrative action, suspension, warranties, guarantees, refunds, interest , procedureAbstract
This paper aims to analyze the extent of the taxpayer's right to reimbursement of the cost of guarantees provided to suspend the practice of execution of an administrative act when, in light of the proceedings or complaints brought by the taxpayer, is declared unfair the act or the debt under a resolution or a final judgment.