Derecho y práctica tributaria

Synopsis of Derecho y práctica tributaria

This book, titled 'Derecho y práctica tributaria 2ª edición 2016', is a comprehensive guide on substantive tax law and tax procedures. Presented in a question and answer format, it addresses topics such as default interest, taxpayers, indirect assessment of bases, evidence, consultations on tax matters, statute of limitations, verification of values, contradictory expert appraisal, and procedures for verification, collection, sanctioning, and review of acts in administrative proceedings. The authors, based on their professional experience and regulatory developments, offer answers that reconcile doctrine and jurisprudence with solid dogmatic and conceptual reasoning.