Deprecated: WPML_Translations::__construct(): Implicitly marking parameter $wpml_cache as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/classes/translations/class-wpml-translations.php on line 26

Deprecated: WPML_Translation_Element::__construct(): Implicitly marking parameter $wpml_cache as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/classes/translations/class-wpml-translation-element.php on line 27
El Tribunal Supremo interpreta el alcance de la limitación de efectos de la declaración de inconstitucionalidad de la Sentencia 182/2021 - Despacho de abogados Gómez-Acebo & Pombo
icon
icon
icon

Deprecated: WPML\Core\Twig\Environment::__construct(): Implicitly marking parameter $loader as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Environment.php on line 117

Deprecated: WPML\Core\Twig\Parser::addImportedSymbol(): Implicitly marking parameter $node as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Parser.php on line 270

Deprecated: WPML\Core\Twig\NodeVisitor\SafeAnalysisNodeVisitor::intersectSafe(): Implicitly marking parameter $a as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeVisitor/SafeAnalysisNodeVisitor.php on line 125

Deprecated: WPML\Core\Twig\NodeVisitor\SafeAnalysisNodeVisitor::intersectSafe(): Implicitly marking parameter $b as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeVisitor/SafeAnalysisNodeVisitor.php on line 125

Deprecated: WPML\Core\Twig\Node\Expression\ArrayExpression::addElement(): Implicitly marking parameter $key as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/ArrayExpression.php on line 46

Deprecated: WPML\Core\Twig\Template::hasBlock(): Implicitly marking parameter $context as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Template.php on line 272

Deprecated: WPML\Core\Twig\Template::getBlockNames(): Implicitly marking parameter $context as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Template.php on line 300

Deprecated: WPML\Core\Twig\Node\Expression\GetAttrExpression::__construct(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/GetAttrExpression.php on line 18

Deprecated: WPML\Core\Twig\Node\IfNode::__construct(): Implicitly marking parameter $else as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/IfNode.php on line 22

Deprecated: WPML\Core\Twig\Node\Expression\Test\DefinedTest::__construct(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/Test/DefinedTest.php on line 34

Deprecated: WPML\Core\Twig\Node\Expression\TestExpression::__construct(): Implicitly marking parameter $arguments as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/Expression/TestExpression.php on line 17

Deprecated: WPML\Core\Twig\Node\ForNode::__construct(): Implicitly marking parameter $ifexpr as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ForNode.php on line 25

Deprecated: WPML\Core\Twig\Node\ForNode::__construct(): Implicitly marking parameter $else as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ForNode.php on line 25

Deprecated: WPML\Core\Twig\Node\ModuleNode::__construct(): Implicitly marking parameter $parent as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ModuleNode.php on line 29

Deprecated: WPML\Core\Twig\NodeTraverser::traverseForVisitor(): Implicitly marking parameter $node as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/NodeTraverser.php on line 56
icon
icon
icon
icon
icon
Cerrar buscador
icon
Volver a Publicaciones
PUBLICACIÓN

El Tribunal Supremo interpreta el alcance de la limitación de efectos de la declaración de inconstitucionalidad de la Sentencia 182/2021

icon 2 de octubre, 2025

El Tribunal Supremo fija como doctrina que no cabe considerar situación jurídica consolidada en los términos de la Sentencia del Tribunal Constitucional 182/2021 las liquidaciones o las resoluciones desestimatorias de los recursos interpuestos contra acuerdos de liquidación cuando, antes de la fecha del dictado de la sentencia, hubiera dado comienzo el plazo de dos meses para la interposición del recurso contencioso-administrativo.

icon

Descargar documento en pdf

Ver documento icon
Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

Ver todos los autoresicon
Ver menos autoresicon
Tipología

Litigación Tributaria

Áreas y sectores

Fiscal