El cálculo del interés a cargo del sujeto activo por un cobro en exceso o indebido, desde la fecha en que se presentó la respectiva solicitud o reclamo; y no desde la fecha en que se originó; genera un perjuicio económico y vulneración de los derechos fundamentales del contribuyente
In the Ecuadorian tax administration is common for the improper payment or overpayment by the active subject of tax liability occurs, that usually follows taxpayer errors or responsible, or situations from the tax administration itself. When recurrent situation is important that it be regulated effi...
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| Main Author: | |
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2015
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| Subjects: | |
| Online Access: | http://dspace.unl.edu.ec/jspui/handle/123456789/16431 |
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