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 matiza la doctrina del doble tiro: tras la anulación del acto por razones de fondo cabe liquidar iniciando nuevo procedimiento - 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 matiza la doctrina del doble tiro: tras la anulación del acto por razones de fondo cabe liquidar iniciando nuevo procedimiento

icon 14 de mayo, 2024
El TS, en sentencias de 3 y 5 de abril del 2024, matiza su jurisprudencia previa y refuerza la doctrina del doble tiro, admitiendo que tras la anulación íntegra de una liquidación tributaria por motivos sustantivos es posible dictar una segunda liquidación iniciando, en caso necesario, un nuevo procedimiento.

icon

Descargar documento

Ver documento icon
Autor/es

Rocío Arias – Counsel

Adrian Boix – Asociado Sénior

Ver todos los autoresicon
Ver menos autoresicon
Tipología

Litigación Tributaria

Áreas y sectores

Fiscal