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El plazo máximo para resolver el procedimiento sancionador tributario no se suspende durante las actuaciones complementarias - Despacho de abogados Gómez-Acebo & Pombo

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El plazo máximo para resolver el procedimiento sancionador tributario no se suspende durante las actuaciones complementarias

icon 7 de octubre, 2019
El TS ha anulado el apdo. 4 del art. 25 del Reglamento General del RST, que preveía la suspensión del procedimiento sancionador cuando el órgano competente para liquidar ordenase completar el expediente mediante actuaciones complementarias.

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Autor/es

Pilar Álvarez – Consejera Académica

Blanca Lozano – Consejera Académica

Tipología

Análisis