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Efectos de la distinción entre la prescripción administrativa y penal sobre la facultad de investigación de la Administración Tributaria - Despacho de abogados Gómez-Acebo & Pombo
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Efectos de la distinción entre la prescripción administrativa y penal sobre la facultad de investigación de la Administración Tributaria

icon 13 de febrero, 2025

La Sala Segunda del Tribunal Supremo se pronuncia acerca de los efectos de la prescripción administrativa y sobre los límites que supone a las facultades de investigación de la Administración tributaria en casos en los que la prescripción penal no se ha producido.

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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