La nueva regulación tributaria de la subasta y adjudicación directaoportunidad perdida
ISSN: 1132-8576
Year of publication: 2018
Issue: 9
Pages: 59-73
Type: Article
More publications in: Quincena fiscal
Abstract
The Tax Collection Regulation develops the terms and conditions under which the auction and direct adjudication of the debtor's assets must be carried out. The new wording of the General Collection Regulation entails a new regulation for this matter, more in line with the systems of computer networks generally implemented in all tax procedures. In our work we analyze the fundamental concepts that have been modified, especially emphasizing what we consider a fundamental aspect of the process that is constituted by the minimum adjudication price, a regulation which has not addressed the legal insecurity that the previous regulation entailed.