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El Tribunal Supremo reitera su criterio sobre la aplicación del principio de proporcionalidad del Derecho de la Unión Europea como límite a la imposición de sanciones tributarias - Despacho de abogados Gómez-Acebo & Pombo
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El Tribunal Supremo reitera su criterio sobre la aplicación del principio de proporcionalidad del Derecho de la Unión Europea como límite a la imposición de sanciones tributarias

icon 20 de noviembre, 2024

Analizamos un nuevo pronunciamiento del Tribunal Supremo en el que reitera su criterio jurisprudencial en virtud del cual un órgano jurisdiccional puede anular una sanción si se aprecia una vulneración del principio de proporcionalidad consagrado en el Derecho de la Unión Europea, incluso aunque ello suponga la inaplicación de una norma nacional.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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