La factura electrónica en España. Un nuevo escenario en el cumplimiento de las obligaciones formales de los contribuyentes

Authors

  • Jesús Díaz Martínez
Keywords: electronic invoice, electronic administration or e-government, electronic signature, digital processing, formal obligations, VAT

Abstract

The new technologies have involved an important revolution in the scope of the relationship between citizen and Civil Services. In this essay, is to broach the impact that use of information society’s techniques have had or might have in the service of the taxable person and, to be exact, the digital invoice’s new legal regulation, the problem that may emerge and, finally, suggest some solutions.

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How to Cite
Díaz Martínez, J. (2008). La factura electrónica en España. Un nuevo escenario en el cumplimiento de las obligaciones formales de los contribuyentes. Annals of Law, 26, 527–556. Retrieved from https://revistas.um.es/analesderecho/article/view/113731
Issue
Vol. 26 (2008)
Section
Aula y Práctica
The journal is object of publication in electronic and printed form. With the object of the first one, the author is supposed aware, being presumed that he lends his consent to such form of publication by the circumstance of presenting his manuscript. At the time of the printed edition the author will receive, of free form, 25 offprints of his contribution.