by Juan Martín Queralt, Carmelo Lozano Serrano, Francisco Poveda Blanco · tapa blanda · ISBN 9788481934328
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«Derecho tributario» is the law manual by Juan Martín Queralt, Carmelo Lozano Serrano and Francisco Poveda Blanco (Editorial Aranzadi, paperback).
The manual addresses the legal regime of taxes in Spain: normative sources, essential elements of the tax obligation and application procedures, as well as tax infractions and sanctions and the review of acts in administrative proceedings.
Part of the Manuales Aranzadi collection. Published in 1996 by Editorial Aranzadi in Pamplona. 418 pages, in Spanish. Includes bibliographical references.
Aimed at law students and professionals seeking a reference work on the Spanish tax system.
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