Intercambio de información entre las autoridades fiscales y derecho del contribuyente a ser oído
Author | Andrea Amidei |
Pages | 39-46 |
© Copyright Seast – Todos los derechos reservados
!
"#
$ %&'
(
)
* +
*
,( ( (
* *
-
# ./
''
0 1 ! !# 2
,#3-
444##3/"*'#5-6#
! ! 7 7 / 8#
' ! 9 ': ; 7
/=#
>05?63#
-
@+ ./ >
05-3A B#C# . - ! 05
63 0563# 7 /
&/ '
.
/ / # : : /:
> A 05-3
#
© Copyright Seast – Todos los derechos reservados
-
./
/
D
#
0E'
5
(
# !
(
+ F07 * . /
( 3 ." . :
6
#
( /
':
.
"
' * '(
*/
/
?
# , *
( / (
'
/ * G/H
/' /
#
& (+ >
# !*
: '
'" '
D
. I ! F07
(1
G
H#
6
. (
( G H ' ; ! F07
828'
#9/
/ 8002>!CF !# !
!9/#7##?5A66#
?
I!>%%FC ;#
"7#;##-?#
© Copyright Seast – Todos los derechos reservados
-
&
7 0/
7 $ 0 7
'. "
A
#
% / 1
' (
/
' / # / (
' /
" ( ',
'/ //
, ( .'# ;
/ !
' /
( ' /.
/#;!
/7/??3?30
#
/' !
( ' (
/
( #
A
> &
/+ 8!J9;## $%
8&9/4 )I!90$>>#&
7#;# #A )=9==2I# !
! & "'( "
! 9/# 7# )
! & "' 9/# 7#
6#
7/ ??3?30 0. ?? /
*
'# 7/
' 7/ 363 0. D /
/*#
© Copyright Seast – Todos los derechos reservados
-
! '
( !
' ( (
/ (
!
! ( # >
> 05!/
/
#
!"
#$
/
( 1 7/
??3?300 7
' 7 ' #
: & /
'. &
1 . ,
/:
'#
0/ 7 $
(
'E
5*,.
#
' :
0 7
- 0
( /( /
#-#". G7 H#
© Copyright Seast – Todos los derechos reservados
-
/' 1
0 /' + (
.'.
#
/: +
( 7/ ??3?30
( ./
7/ /
/*
(' (
/
#
( 7/ ' '
' '
#
(
" (
G'7H#
( G !
#
* /+ >
/05??3I#"#
7 0 (
D &( G
'+
+ , &
'H 7/ ??3?30 7
"#! &(
-# 0 ' ,
' >
05-A3 "#
/+ +>
??05A-3D-)#
C 7/ ??3?30 G7/ H 7/
?63A30" ' ( .
* * ( + /
'# % G/H7/ 363(
*' ' * *
&:07
© Copyright Seast – Todos los derechos reservados
--
6 '* .
-
#
>'('
7 (
9,0 7
( 7/??3?30"
(
# &
& 7/??3?30 '
#
$ % &'
#
(
; , (
!
'
( '! '
(*/'#
: '
/'
#%/'(
!
)
( / !
( :
(#
)
&
-
@+ ' > A
A05-3?.#
© Copyright Seast – Todos los derechos reservados
-D
/' /
&'"
D
#
!( &
(: /'
. :
/#
/+
/# %(
* /
( .
( : # 7 (
!
& & /
/(*
'7/
6
#
&
!
/ (
"#
> . ( '
&/ +
/'/#
0( &
> (
, : * (
D
! ( !' = JK 0
' & /' (
( ' /
# ! !' = JK + L (
/ &/
*#
6
* .: /
( !
:.
G ># /0 "!
!7#;##-#
© Copyright Seast – Todos los derechos reservados
-6
' (
:
/
?
#
?
!'= B 1
05 63?" . & &
(''
'/#
To continue reading
Request your trial