Posibilidades y límites de la amnistía fiscal

José Andrés Sánchez Pedroche

doi:10.51302/rcyt.2012.6647

Tax amnesty: Possibilities and limits

Authors

José Andrés Sánchez Pedroche Universidad a Distancia de Madrid (España)

DOI:

https://doi.org/10.51302/rcyt.2012.6647

Keywords:

adjustment, Tax amnesty, fraud, appeal for annulment because of unconstitutional nature

Abstract

The possibility of a Tax amnesty, given recently by the Government, and the appeal for annulment because of unconstitutional nature, brought by the Socialist Parliamentary Group, gave rise to a strong legal controversy about the usefulness of a hidden property adjustment and its possible consequences in the future.

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Published

2012-10-07

How to Cite

Sánchez Pedroche, J. A. (2012). Tax amnesty: Possibilities and limits. Revista De Contabilidad Y Tributación. CEF, (355), 105–140. https://doi.org/10.51302/rcyt.2012.6647