EFFECTS OF THE INTERRUPTION ESTABLISHED IN ARTICLE 201, NUMBER 3, OF THE TAX CODE ON TAX SETTING.
DOI:
https://doi.org/10.7770/rchdcp-V3N1-art349Keywords:
Extinctive tax prescription, injuction, interruption of prescription, legal certaintyAbstract
This arti cle seeks to give a fi nal, hand in hand with legal certainty, the so-cial legal issues generated by the lack of express regulation of the effects of interruption of the prescription of article 201 number 3 of the Tax Code. For this, from the specifi c case, answer the question based on the problem, that is, if once produced such an interruption begins or not a new period of pre-scription for the Treasury to pursue the payment of taxes, interest, penalties and other charges; examining the legal rules governing the institution, and analyzing the doctrine and jurisprudence on the subject
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