It inform LGT

 
El BOE de 22 septiembre 2015 publicó la Ley 34/2015, de 21 de septiembre, de modificación parcial de la Ley general tributaria (LGT).
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The BOE of 22 September 2015 published the Law 34/2015, of 21 September, of partial modification of the general Law tributaria (LGT).
It treats of the most extensive reform of the companies since the 2003 approved this law, that is the general norm in matter tributaria.

The lines that vertebran the reform are, on the one hand, the need to adapt the LGT to the needs that marks the reality and the experience; and, on the other hand, strengthen the position of the Administration Tributaria at the expense of reducing the rights and guarantees of the taxpayers. From this last point of view, the Law 34/2015 shows continuista concerning the laws 36/2006 and 7/2012, focused nítidamente to redraft the fiscal system from the perspective of the fight against the fraud.
It is necessary to take, also, that many of the legal novelties require his suitable statutory development that, predictably, will arrive before finalising the year.

The Dr. Luis M. Alonso, Chair of Fiscal Right and Tributario of the UB, and aide of the Economic Commission-Financial-Tributaria of the School, has made a report on the LGT, with the most stood out appearances.

More information and noticía original in this link
 
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