Algunas reflexiones sobre la regulación en el ordenamiento jurídico español de los créditos tributarios en el proceso concursal

Authors

  • Olga Carreras Manero

Keywords:

General priority law, insolvency proceeding, tax credits priviledges

Abstract

The purpose of the present paper is to analyse the regulation that Spanish Law provides
to tax credits within an insolvency proceeding. In this respect, in first place an study
of the effects and limits of Treasury general priority law will be expounded, secondly,
the evaluation of the former within insolvency proceedings will be tackled.

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Author Biography

  • Olga Carreras Manero

    Doctora con la calificación de sobresaliente cum laude por la Universidad de Zaragoza (España).
    Profesora ayudante de Derecho financiero y tributario.

References

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Published

30.11.2019

Issue

Vol. 13 No. 1 (2012): Revista de Derecho

Section

DOCTRINA EXTRANJERA

License

This jounal and its articles are published under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) license, whereby the user is free to: share, copy and redistribute the material in any medium or format, as long as: give credit appropriately, provide a link to the license and indicate if changes have been made; do not use our content for commercial purposes; and / or remix or transform the material. 

How to Cite

Carreras Manero, O. (2019). Algunas reflexiones sobre la regulación en el ordenamiento jurídico español de los créditos tributarios en el proceso concursal. Revista De Derecho, 13(1), 241-256. https://revistas.udep.edu.pe/index.php/derecho/article/view/1570