Search results for "tax proce"
showing 5 items of 5 documents
Regular rhythmic primes boost P600 in grammatical error processing in dyslexic adults and matched controls
2020
International audience; Regular musical rhythms orient attention over time and facilitate processing. Previous research has shown that regular rhythmic stimulation benefits subsequent syntax processing in children with dyslexia and specific language impairment. The present EEG study examined the influence of a rhythmic musical prime on the P600 late evoked-potential, associated with grammatical error detection for dyslexic adults and matched controls. Participants listened to regular or irregular rhythmic prime sequences followed by grammatically correct and incorrect sentences. They were required to perform grammaticality judgments for each auditorily presented sentence while EEG was recor…
Naturaleza de los plazos en los procedimientos de gestión e inspección tributaria en relación al procedimiento administrativo común
2018
El presente trabajo tiene como objeto principal analizar los distintos tipos de plazos de los que dispone la Administración Tributaria para el ejercicio de sus derechos, ya sean éstos para iniciar el procedimiento como durante su instrucción y terminación. Junto a ello, se pone de manifiesto la diferencia que existe entre los plazos para el procedimiento inspector y el procedimiento administrativo común. Finalmente, se expone el problema de los plazos en la ejecución de las resoluciones de los tribunales económicos-administrativos. The main purpose of this paper is to analyze the different types of terms available to the Tax Administration for the exercise of their rights, whether these are…
L'effettiva applicazione del principio del contraddittorio nel procedimento amministrativo tributario tra svolte, ripensamenti e attese
2015
The right to a proper hearing in the administrative tax proceedings represents an essential element of the full exercise of the taxpayer’s right of the defense (art. 24 of the Italian Constitution), as well as of the implementation of the principle of good performance and impartiality of tax administration (art. 97 of the Italian Constitution), as recognized by the constitutional Court and the Supreme Court case law, in the light of European and international law. Taxpayer’s right to a proper hearing, as part of the rights of the defense, is a general principle of Community law which applies where the tax authorities are minded to adopt a measure which will adversely affect an individual. L…
L'ammissibilità della prova testimoniale resa in sede penale e dello strumento presuntivo al vaglio del principio del giusto processo tributario
2020
Il principio del giusto processo sancito dall’art. 111 della Costituzione, riferendosi ad “ogni processo”, trova pacifica applicazione anche all’interno processo tributario. La concreta applicazione delle regole di questo principio in materia fiscale imporrebbe indubbiamente una revisione delle norme che disciplinano il contenzioso, ancora lontane dal garantire un’effettiva parità delle parti nel processo. L’argomento coinvolge necessariamente il tema delle prove. Nello scritto viene svolta qualche breve considerazione sulle criticità che presenta la trasmigrazione all’interno del processo tributario della prova testimoniale assunta in sede penale e l’utilizzo processuale di alcune presunzi…
La aplicación de los tributos en los casos de delito contra la hacienda pública
2021
The paper analyses the multiple tax procedures to be developed by the different bodies of the Spanish Tax Authorities (tax management procedures, tax inspection procedures, tax collection and tax penalty procedures) in the case of appreciation of an alleged crime against the Public Treasury. To attain this goal, a study of the new Tax crime configuration after 2012´ criminal reform is carried out, as well as a study of Act 34/2015.