T1 Las obligaciones tributarias accesorias. En particular, el recargo de apremio
A1 González Pérez, Ashley
A2 Grado En Derecho
K1 recargo de apremio
K1 obligaciones tributarias
K1 tax obligations
K1 the pressure surcharge
AB The surcharges constitute an increase of the percentage over the value of apayment or collection that is made, generally, by default of the same, in orderto penalize the breach in date of the assumed obligation. Therefore, the taxsurcharges are those amounts that must be paid in addition to the tax that hasnot been paid in the time that corresponds in each case. These surcharges arepart of the tax debt.These surcharges have a compensatory and sanctioning function in which thesanctioning carácter predominates.Within these surcharges we can find the surcharges for extemporaneousdeclaration, the surcharges of the exceutive period and the surcharge in theway or urgency.Although they may present common charactertistics, the interests of delaywith surcharges can not be confused.
YR 2019
FD 2019
LK http://riull.ull.es/xmlui/handle/915/15498
UL http://riull.ull.es/xmlui/handle/915/15498
LA es
DS Repositorio institucional de la Universidad de La Laguna
RD 20-abr-2024