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Las sanciones tributarias virtuales [2a. parte]

Author

Listed:
  • Oklander, Juan
  • Cortés, Cristóbal Daniel
  • Gonçalves, Carlos Marcelo
  • Segura, Silvia R.
  • Serpolli, Ana María
  • Suero, Virginia Viviana

Abstract

Se hace referencia a algunos de los "casos" que las normas tributarias encuadran téc­nicamente de distintas formas, a saber: como caducidad de derechos por incumplimiento a requisitos o condiciones, como atribución de responsabilidad solidaría, como definición objetiva de supuestos de imposición, o con otras caracteriza­ciones.

Suggested Citation

  • Oklander, Juan & Cortés, Cristóbal Daniel & Gonçalves, Carlos Marcelo & Segura, Silvia R. & Serpolli, Ana María & Suero, Virginia Viviana, 1998. "Las sanciones tributarias virtuales [2a. parte]," Nülan. Deposited Documents 465, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
  • Handle: RePEc:nmp:nuland:465
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