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El Tribunal Supremo aplica el principio de proporcionalidad del Derecho de la Unión Europea como un límite a la imposición de sanciones tributarias - Despacho de abogados Gómez-Acebo & Pombo
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El Tribunal Supremo aplica el principio de proporcionalidad del Derecho de la Unión Europea como un límite a la imposición de sanciones tributarias

icon 10 de abril, 2024
El Tribunal Supremo ha sentado jurisprudencia con base en la cual el principio de proporcionalidad se configura como un límite a la imposición de sanciones tributarias, debiendo pronunciarse ahora en un nuevo recurso de casación sobre la adecuación a Derecho de la sanción prevista en el art. 171.Uno.5º de la LIVA, siendo de esperar que el fallo vaya en la línea de su propia jurisprudencia.

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Autor/es

Rocío Arias – Counsel

Adrian Boix – Asociado Sénior

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