<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-04-28T19:24:56Z</responseDate><request verb="GetRecord" identifier="oai:uvadoc.uva.es:10324/67012" metadataPrefix="dim">https://uvadoc.uva.es/oai/request</request><GetRecord><record><header><identifier>oai:uvadoc.uva.es:10324/67012</identifier><datestamp>2025-07-23T10:11:20Z</datestamp><setSpec>com_10324_38</setSpec><setSpec>col_10324_852</setSpec></header><metadata><dim:dim xmlns:dim="http://www.dspace.org/xmlns/dspace/dim" xmlns:doc="http://www.lyncode.com/xoai" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.dspace.org/xmlns/dspace/dim http://www.dspace.org/schema/dim.xsd">
<dim:field mdschema="dc" element="contributor" qualifier="advisor" lang="es" authority="ca5d005083d759bd" confidence="600" orcid_id="">Anibarro Pérez, Susana</dim:field>
<dim:field mdschema="dc" element="contributor" qualifier="author" authority="61c735fe-7d52-4cdd-8067-bcf6950a97ce" confidence="600" orcid_id="">Muñoz Lumbreras, Alberto</dim:field>
<dim:field mdschema="dc" element="contributor" qualifier="editor" lang="es" authority="EDUVA51" confidence="600" orcid_id="">Universidad de Valladolid. Facultad de Derecho</dim:field>
<dim:field mdschema="dc" element="date" qualifier="accessioned">2024-04-04T08:39:50Z</dim:field>
<dim:field mdschema="dc" element="date" qualifier="available">2024-04-04T08:39:50Z</dim:field>
<dim:field mdschema="dc" element="date" qualifier="issued">2023</dim:field>
<dim:field mdschema="dc" element="identifier" qualifier="uri">https://uvadoc.uva.es/handle/10324/67012</dim:field>
<dim:field mdschema="dc" element="description" qualifier="abstract" lang="es">En este Trabajo de Fin de Grado se pretenden analizar los derechos y garantías de los&#xd;
contribuyentes en el procedimiento tributario de inspección, examinándose la operatividad&#xd;
de dichas prerrogativas, así como sus interrelaciones con el citado procedimiento de&#xd;
aplicación de los tributos en cada una de las fases que lo integran.</dim:field>
<dim:field mdschema="dc" element="description" qualifier="abstract" lang="es">This Final Degree Project aims to analyse the rights and guarantees of taxpayers in the tax&#xd;
inspection procedure, examining the operability of these prerogatives, as well as their&#xd;
interrelations with the aforementioned tax application procedure in each of the phases that&#xd;
comprise it.</dim:field>
<dim:field mdschema="dc" element="description" qualifier="sponsorship" lang="es">Departamento de Derecho Público</dim:field>
<dim:field mdschema="dc" element="description" qualifier="degree" lang="es">Grado en Derecho</dim:field>
<dim:field mdschema="dc" element="format" qualifier="mimetype" lang="es">application/pdf</dim:field>
<dim:field mdschema="dc" element="language" qualifier="iso" lang="es">spa</dim:field>
<dim:field mdschema="dc" element="rights" qualifier="accessRights" lang="es">info:eu-repo/semantics/openAccess</dim:field>
<dim:field mdschema="dc" element="rights" qualifier="uri" lang="*">http://creativecommons.org/licenses/by-nc-nd/4.0/</dim:field>
<dim:field mdschema="dc" element="rights" lang="*">Attribution-NonCommercial-NoDerivatives 4.0 Internacional</dim:field>
<dim:field mdschema="dc" element="subject" qualifier="classification" lang="es">Procedimiento de Inspección tributaria</dim:field>
<dim:field mdschema="dc" element="subject" qualifier="classification" lang="es">Derechos y garantías</dim:field>
<dim:field mdschema="dc" element="subject" qualifier="classification" lang="es">Obligados tributarios</dim:field>
<dim:field mdschema="dc" element="subject" qualifier="unesco" lang="es">5605.07 Derecho Público</dim:field>
<dim:field mdschema="dc" element="title" lang="es">Los derechos y garantías de los contribuyentes en el procedimiento de Inspección</dim:field>
<dim:field mdschema="dc" element="type" lang="es">info:eu-repo/semantics/bachelorThesis</dim:field>
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