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Modificación de las bases imponibles negativas compensadas y artículo 119.3 de la Ley General Tributaria: un matiz - Despacho de abogados Gómez-Acebo & Pombo
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Modificación de las bases imponibles negativas compensadas y artículo 119.3 de la Ley General Tributaria: un matiz

icon 13 de marzo, 2019
Compensación de las bases imponibles negativas como «opción», en aplicación de lo dispuesto en el artículo 119.3 de la Ley General Tributaria, en los casos en los que una resolución económico-administrativa o jurisdiccional modifica su importe.

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

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