La incidencia del Código Orgánico Administrativo en las actuaciones de la Administración Tributaria

Abstract

The entry into force of the Organic Administrative Code caused several changes within the different actions performed by the public administration, these changes in turn affect the actions carried out by other administrative branches, one of these, is the tax branch, so there are that determining what exactly is the area where this regulatory body affects the actions carried out by the different tax administrations (Central, sectional or exception), is therefore, that this work is aimed at knowing the actions carried out by the tax action, and that could be affected by the Organic Administrative Code, such as administrative acts, resources, third parties and coercive execution.