欧盟税收争议解决机制指令在西班牙的实施情况

F. Carreño, L. Millán
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引用次数: 0

摘要

本文简要回顾了西班牙立法中可用的税收解决程序,分析了欧盟理事会第 2017/1852 号指令的转换将如何影响西班牙的税收争议解决程序。
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The Transposition of the EU Directive on Tax Dispute Resolution Mechanisms in Spain
This article briefly reviews the tax resolution procedures available within Spanish legislation, analysing how the transposition of Council Directive 2017/1852 will affect tax dispute resolution procedures in Spain.
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