| Sumario: | This book, authored by Joaquín Álvarez Martínez, explores the intricate aspects of expert valuation in the context of financial and tax law. It delves into the regulatory framework, the nature, and legal status of expert valuation as a right of taxpayers, and its application scope. The book is structured into two primary chapters, addressing both general issues and substantive aspects of expert valuation. It covers the legal framework, the identification of legitimate subjects for initiating valuations, the procedural timeline, and the effects of valuation requests. The work is based on extensive legal research, including state and regional regulations, and incorporates numerous judicial precedents from Spanish courts. It is intended for legal professionals, scholars, and students interested in financial and tax law.
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