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La sanción por desatención de los requerimientos de información no exige acreditar de qué manera se han entorpecido las actuaciones inspectoras - Despacho de abogados Gómez-Acebo & Pombo
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La sanción por desatención de los requerimientos de información no exige acreditar de qué manera se han entorpecido las actuaciones inspectoras

icon 11 de diciembre, 2024

Para el Tribunal Económico-Administrativo Central, el tipo infractor del artículo 203.1b de la Ley General Tributaria solo exige la falta de atención del requerimiento de información debidamente notificado, sin que sea preciso acreditar de qué modo aquella ha dilatado, entorpecido o impedido la actuación inspectora.

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Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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Litigación Tributaria

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Fiscal