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El principio de buena administración y la bilateralidad en la regularización de las operaciones vinculadas  - Despacho de abogados Gómez-Acebo & Pombo
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El principio de buena administración y la bilateralidad en la regularización de las operaciones vinculadas 

icon 13 de marzo, 2025

En sentencia de 31 de enero de 2025, la Audiencia Nacional ha resuelto a favor del contribuyente en un recurso relativo a la ruptura de la bilateralidad en la regularización de las operaciones vinculadas, sobre la base de la infracción del principio de buena administración en su vertiente procesal. La sentencia recoge la jurisprudencia del Tribunal Supremo sobre el alcance de dicho principio general al que se encuentra sometida la administración en todas sus actuaciones. 

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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