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De nuevo sobre la declaración de fallido como presupuesto de la «responsabilidad tributaria en cadena» - Despacho de abogados Gómez-Acebo & Pombo
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De nuevo sobre la declaración de fallido como presupuesto de la «responsabilidad tributaria en cadena»

icon 18 de septiembre, 2024

El Tribunal Supremo matiza y completa su jurisprudencia previa precisando cuándo se está ante una declaración de fallido meramente formal susceptible de ser impugnada por el responsable solidario ex artículo 42.2 de la Ley General Tributaria en supuestos de responsabilidad tributaria en cadena.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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Tipología

Litigación Tributaria

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Fiscal