New changes introduced in the scope of the General Tax principles throughout 2013
DOI:
https://doi.org/10.51302/rcyt.2014.6103Keywords:
General Tax Law, electronic tax return filling, entrepreneurs, cash basis VAT regimeAbstract
Through the following lines, we will expose the latest changes introduced to General Tax principles, specially related to General Tax Law and its statutory rules. The author also introduces some references to other amendments that, due to their incidence, should be taken into account concerning their tax significance.