Intercambio de información entre las autoridades fiscales y derecho del contribuyente a ser oído

AuthorAndrea Amidei
Pages39-46
      
© Copyright Seast – Todos los derechos reservados
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



             
        
 
       
 
          
   !  
"#
$      %&'     
     (     
       )   
       * +
   *
   ,(   (  ( 
 * *
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#   ./
'' 
 0    1 ! !# 2     
   ,#3-
444##3/"*'#5-6#
 ! ! 7  7     /  8#
  '  !   9 ': ;  7
/=#
>05?63#
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@+  ./ >   
      05-3A B#C#    .  - !  05
63 0563#        7 /
   &/    '   
   .         
/     / # :   :  /:
        >  A     05-3
#
      
© Copyright Seast – Todos los derechos reservados
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      ./   
/
D
#
0E'
  5          
 (       
    # !     
    (        
 +  F07 * . /  
(   3 ."   .  : 

6
#
(        /
  ':       
         . 
        "
' * '(
 */         
   / 
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#     , *  
   (  / (    
'
   /    * G/H 
   /' / 
#
& (+  >
   # !*    
   : '    
 '"      '  
D
   .       I  !   F07 
          (1
G             
            
H#
6
.   ( 
( G H '  ;  !   F07     
828' 
#9/
/      8002>!CF !# !
!9/#7##?5A66#
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 I!>%%FC ;#         
"7#;##-?#
      
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&           
7      0/   
7  $  0  7
'. "
A
#
         

%     / 1  
 '   (
     /       
'  /  #  / ( 
' /  
  "  ( ',     
'/  //
  ,  (    .'# ; 
 /   !
   
' /         
    (   '  /. 
/#;!
/7/??3?30
#
      /'  ! 
  (  ' (      
      /   
( #
A
>     & 
/+  8!J9;##   $%
8&9/4 )I!90$>>#& 
 7#;# #A )=9==2I# !
 !   & "'( "     
!  9/# 7# )  
!   & "'     9/# 7#
6#
 7/ ??3?30  0.      ?? /   
           *  
         '#  7/  
'  7/ 363 0. D    / 
/*#
      
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!       '
 (  !     
  '  (     (     
 /       ( 
!         
            
!   (     # > 
   >   05!/  
         
/       
#
!" 
#$
 /
 (       1  7/
??3?300 7  
 '  7    ' # 
  :     &  /
'. &  
 1    .   ,
 /:
'#
 0/   7 $   
       (     
'E
 5*,.
#
  '      :   
 0 7 
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

   -  0         
( /( /
#-#".  G7 H# 
      
© Copyright Seast – Todos los derechos reservados
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       /'      1 
 0 /'     + (
.'.
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#
 /:       +   
  (  7/ ??3?30   
      ( ./ 
7/       /  
/*
(' (
  /
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#      
(  7/   ' '   
      
          
      ' ' 

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#
        
 ( 
   "       ( 
G'7H#
    ( G     !    
  #           
    
 * /+ >    
/05??3I#"#
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7   0    ( 
  D  &( G    
         '+    
+ ,  &
'H   7/ ??3?30   7
"#! &(
      -#  0  ' , 
  '          >   
05-A3 "#
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  /+ +>  
??05A-3D-)#
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 C  7/ ??3?30     G7/  H 7/
?63A30"   ' ( .     
 * *       ( + /  
'# %   G/H7/ 363( 
 *' '      * *  
&:07
      
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6  '*      . 

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#
>'('
 7          ( 
9,0 7
 (   7/??3?30" 
  (    
#       &   
           
 &   7/??3?30    '
#
 $      % &' 
 #          
(
; ,       (   
    ! 
          '
( '! '
(*/'#
 : '         
       /'  
#%/'( 
   !
)    
( /   !    
( :        
(#     
         )  
&            
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 @+ '  >          A 
A05-3?.#
      
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-D
/'  /  
&'"
D
#
!(   &  
(:  /'  
   .   :
  /#     
 /+  
 /# %( 
  * /     
( .     
( :    # 7    (
   !     
&    &    /  
/(*  
'7/
6
#

         &
   !       
/ (         
"#
> .      (    '
&/         +    
/'/#
0( & 
 >      (    
, :  *    (
D
 !   (    !' = JK   0  
  '   &    /' (  
(  ' /      
    # !   !' = JK + L ( 
   
    / &/     
*#
6
     *  .:  /     
( ! 
:.
G ># /0  "!
!7#;##-#
      
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 ' ( 
       :   
/
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!'= B 1
 05 63?" . & & 
 (''
'/#

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