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Forma y materia en derecho financiero y tributario. Incumplimiento de obligaciones formales
by José Andrés Sánchez Pedroche · cef · tapa blanda · 594 pages
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Pages: 594 pagesAuthor: José Andrés Sánchez PedrochePublisher: cefFormat: tapa blandaLanguage: es-ESRelease date: 13/5/2016ISBN: ISBN 9788445412008
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Synopsis of Forma y materia en derecho financiero y tributario. Incumplimiento de obligaciones formales
Este libro de José Andrés Sánchez Pedroche explora las relaciones entre la forma y la materia en el derecho financiero y tributario. Se analiza cómo las interpretaciones jurisprudenciales y administrativas a veces priorizan la forma sobre los valores subyacentes, lo que puede llevar a injusticias. El autor examina el incumplimiento de obligaciones formales y sus consecuencias, como la pérdida de derechos sustanciales, argumentando que esto atenta contra el principio de proporcionalidad y el sentido común.
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