New changes introduced in the scope of the General Tax principles throughout 2013

Authors

  • Antonio Montero Domínguez Inspector de Hacienda del Estado (España)

DOI:

https://doi.org/10.51302/rcyt.2014.6103

Keywords:

General Tax Law, electronic tax return filling, entrepreneurs, cash basis VAT regime

Abstract

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.

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Published

2014-02-07

How to Cite

Montero Domínguez, A. (2014). New changes introduced in the scope of the General Tax principles throughout 2013. Revista De Contabilidad Y Tributación. CEF, (371), 5–50. https://doi.org/10.51302/rcyt.2014.6103