Asterix, el caldero y el consejo de la aldea, o sobre el ejemplo galo de las comisiones mixtas como fórmula arbitral de resolución de conflictos tributarios

  1. Irune Suberbiola Garbizu 1
  1. 1 Universidad del País Vasco/Euskal Herriko Unibertsitatea
    info

    Universidad del País Vasco/Euskal Herriko Unibertsitatea

    Lejona, España

    ROR https://ror.org/000xsnr85

Aldizkaria:
La Ley. Mediación y arbitraje

ISSN: 2660-7808

Argitalpen urtea: 2021

Zenbakia: 5

Mota: Artikulua

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Beste argitalpen batzuk: La Ley. Mediación y arbitraje

Laburpena

The French legal system owns different instruments for the resolution and prevention of tax conflicts, among which stand out the mixed commissions made up of experts of diverse origin and representation who, as in the council of the Gallic comic strip village of Goscinny and Uderzo, arbitrate a solution based on their expert knowledge. The following paragraphs collect the main lines of the model of this neighboring country and its eventual transfer to our tax system.

Datuen iturria: Dialnet