Papers by MIGUEL GARCIA JIMENEZ
From a legal point of view, Article 1 of the Tax Code in the first paragraph defines the legal-ta... more From a legal point of view, Article 1 of the Tax Code in the first paragraph defines the legal-tax relationship as "legal relations from taxes, among active subjects and taxpayers or responsible for those." Therefore, the legal-tax relationship comes a set of obligations, rights and duties which are to be discussed in this paper
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Papers by MIGUEL GARCIA JIMENEZ