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Fiscal Administrative Act.pdf

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Preview of Fiscal Administrative Act
🔗 Source: rais.education
📊 Size: 247 KB
📄 Pages: 6 pages
⬇️ Downloads: 94

Summary

The fiscal administrative act is a document issued by the tax authority to establish an individual situation and produce legal effects, defined in the new Code of Fiscal Procedure as a "unilateral act with individual character issued by a public authority to organize law enforcement". It must fulfill conditions such as being issued by a public authority, meeting legal requirements, and respecting territorial and material competence. The act has traits including being a unilateral manifestation of will, generating legal effects, being a species of administrative act, emerging from a fiscal body, having an individual character, and being issued in the exercise of fiscal burden administration.

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Description

The fiscal administrative act is a document issued by the tax authority to establish an individual situation and produce legal effects, defined in the new Code...

Technical Information

  • File Format: PDF
  • File Size: 247 KB
  • Pages: 6
  • Language: EN
  • Total Downloads: 94
  • Last Updated: 1 week ago

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