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Bloqueo fiscal. Una correcta -aunque innecesaria- interpretación por parte de la AFIP-DGI

Author

Listed:
  • Sobré, Ignacio Sanmartín

Abstract

La figura jurídica del Bloqueo Fiscal es en su esencia una limita­ción a los amplios poderes de verifi­cación y fiscalización que detenta el fisco, que utilizada adecuadamente sirve para impulsar un correcto com­portamiento tributario por parte de los contribuyentes.

Suggested Citation

  • Sobré, Ignacio Sanmartín, 2000. "Bloqueo fiscal. Una correcta -aunque innecesaria- interpretación por parte de la AFIP-DGI," Nülan. Deposited Documents 470, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:470
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