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La falta de prueba de la Inspección no posibilita la retroacción de actuaciones - Despacho de abogados Gómez-Acebo & Pombo
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La falta de prueba de la Inspección no posibilita la retroacción de actuaciones

icon 27 de noviembre, 2024

Analizamos la excepcional facultad de la Administración tributaria para la reiteración de liquidaciones anuladas, en el ámbito de las declaraciones aduaneras, concretando, a la luz de la jurisprudencia, que la falta de prueba en el expediente no posibilita la retroacción de las actuaciones, y que dicho vicio de fondo exige que la Administración, en su caso, inicie un nuevo procedimiento de comprobación.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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