Defensas Fiscales en contra de multas por infracciones fiscales que pueden tramitar los estudiantes de Derecho

Authors

  • Fausto León Cervantes Universidad de Sonora

DOI:

https://doi.org/10.36796/biolex.v8i0.100

Keywords:

Legal appeals, fines, federal taxi laws

Abstract

This paper addresses the subject of administrative resources, in an enjoyable and educational way, that may be followed by the public accountant or student (without any of them being legal professionals) in claims against the tax authority for the revocation of its decisions related to fines for the violation of federal tax laws. Basically, the appeal of revocation, the request for remission of penalty and the administrative reconsideration, all of them regulated by the Fiscal Code of the Federation, besides the thesis of jurisprudence of the Supreme Court of Justice applicable to each case

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References

MARGÁIN, MANAUTOU Emilio, El Recurso Administrativo, 8va ed. México, Editorial Porrúa, S.A., 2010.
MARGÁIN, MANAUTOU Emilio, De lo Contencioso Administrativo, décimo tercera ed. México, Editorial Porrúa, S.A., 2010.
http://www2.scjn.gob.mx/red2/2sjt/[consultada el 2 de febrero de 2013]

LEGISLACIÓN CONSULTADA
Constitución Política de los Estados Unidos Mexicanos
Código Fiscal de la Federación
Ley Federal de los Derechos del Contribuyente.

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Published

2019-08-22

How to Cite

León Cervantes, F. (2019). Defensas Fiscales en contra de multas por infracciones fiscales que pueden tramitar los estudiantes de Derecho. BIOLEX, 5(8 ene-jun), 23–38. https://doi.org/10.36796/biolex.v8i0.100

Issue

Vol. 5 No. 8 ene-jun (2013): BIOLEX

Section

Artículos

License

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