Apuntes críticos en torno a la exigencia del solve et repete en la normativa tributaria cubana

The present work deals in a critical way with the technical-juridical treatment that has had, in Cuban tax regulations, one of the most recognized administrative privileges in the field of Tax Law: the solve et repete or previous payment. To this end, we analyze the historical evolution of this proc...

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Bibliographic Details

Main Author:	Bencomo Fariñas, Yaneisi
Format:	Article
Language:	Spanish
Published:	2019
Subjects:	Previous payment (Solve et repete) Tax Administration taxpayers Cuba Pago previo (Solve et repete) Administración Tributaria contribuyentes Pago anterior (Resolver e repetir) Administração tributária contribuições
Online Access:	https://dialnet.unirioja.es/servlet/oaiart?codigo=9054672
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