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This study provides a full analysis of the issues concerning Spanish tax procedures in the light of comparative, international and EU law. It questions the validity of national procedural autonomy in EU-wide tax matters and promotes a common framework for tax procedures. Tax procedures comprise all actions for collecting taxes according to the law. The
García Moreno, V. Alberto +2 more
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García Moreno, V. Alberto +2 more
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Publications of the American Statistical Association, 1917
Carroll W. Doten, Robert H. Montgomery
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Carroll W. Doten, Robert H. Montgomery
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Legal principles and tax procedures
2021Tax law is often addressed by legal academics from a strictly substantive point of view, emphasizing issues related to law-making power and its limits, neglecting adjective questions connected to the procedure. In this article I argue that administrative and judicial procedures shall not be seen as peripherical or mere technical questions, and are so ...
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Federal Tax Procedure (2019 Student Ed.)
SSRN Electronic Journal, 2019Federal Tax Procedure is the book for originally prepared for a course on Tax Procedure taught by Adjunct Professor Townsend at the University of Houston School of Law (through the Fall of 2015). The book and related materials contain text discussion, relevant Code Sections, and certain cases designed to encourage students to think about the Tax ...
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