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La naturaleza instrumental de la liquidación tributaria vinculada a delito y el régimen de recursos contra ella - Despacho de abogados Gómez-Acebo & Pombo
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La naturaleza instrumental de la liquidación tributaria vinculada a delito y el régimen de recursos contra ella

icon 21 de mayo, 2025

Para el Tribunal Supremo, la prohibición de que las liquidaciones vinculadas a delito sean revisadas en la vía económico-administrativa y por la jurisdicción de lo contencioso-administrativo no vulnera el derecho fundamental a la tutela judicial efectiva en su vertiente de acceso a la jurisdicción, dada su posición instrumental respecto de una causa penal en el curso de la cual podrá controlarse que son conforme a derecho.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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