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DERECHO ADUANERO - UNIA
10 RAMÓN DEZA VILLASANZ Se analizarán las normas de carácter tributario, entendiendo por tales las que regulan la inspección, recaudación, gestión, verificación, comprobación e in - vestigación, así como las normas de carácter fiscal, centradas en las normas rela- tivas a la imposición sobre el IVA o los Impuestos especiales2. Se ha venido contemplando a las …
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