21 Sep Modificación parcial de la Ley General Tributaria
En el BOE de 22 de septiembre se ha publicado la Ley 34/2015, de 21 of September, de modificación parcial de la Ley 58/2003, de 17 de diciembre, General Tributaria.
Los objetivos esenciales que persiguen las modificaciones son los siguientes:
- Strengthening the legal security of both taxpayers and the Tax Administration and reducing litigation in this matter, for which it is essential to achieve more precise regulation, clear and systematic of all those procedures through which the tax system is applied and managed.
- Prevent tax fraud, encouraging voluntary compliance with tax obligations.
- Increase the effectiveness of administrative action in the application of taxes, achieving better use of the resources available to the Administration.
Source:: New Taxes
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