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Los tribunales pueden inaplicar las normas sancionadoras de los tributos armonizados cuando no respeten el principio de proporcionalidad del Derecho de la Unión Europea - Despacho de abogados Gómez-Acebo & Pombo
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Los tribunales pueden inaplicar las normas sancionadoras de los tributos armonizados cuando no respeten el principio de proporcionalidad del Derecho de la Unión Europea

icon 17 de octubre, 2023
Dos sentencias recientes del Tribunal Supremo han declarado que los tribunales pueden inaplicar las normas sancionadoras de los tributos armonizados y anular la sanción impuesta cuando aprecien una vulneración del principio de proporcionalidad del Derecho de la Unión Europea.

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Blanca Lozano – Consejera Académica

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