The creation of the Ansalusian Tax Agency

Abstract

In this chronicle we will deal with another Law issued in direct development of the statutory norm, namely Law 23/2007, of December 18, by which the Andalusian Tax Agency is created and tax measures are approved. Act 23/2007 is presented, in effect, as a rule issued in compliance with the provisions of article 181.2 of the Statute, which imposes the creation by law of a Tax Agency iwhich will be entrusted  the management liquidation, collection and inspection of certain tax figures.