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Controvertido fallo del Tribunal Supremo en que se valida la posibilidad de iniciar un procedimiento sancionador antes del acuerdo de liquidación - Despacho de abogados Gómez-Acebo & Pombo
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Controvertido fallo del Tribunal Supremo en que se valida la posibilidad de iniciar un procedimiento sancionador antes del acuerdo de liquidación

icon 1 de septiembre, 2020
El TS, en una reciente sentencia con dos votos particulares, entiende que la Administración puede iniciar un procedimiento sancionador antes de disponer del acuerdo de liquidación, avalando así una práctica habitual de la Administración tributaria.

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Autor/es

Javier Vinuesa – Socio

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