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Nuevo pronunciamiento del Tribunal Supremo sobre la potestad de comprobación tributaria sobre ejercicios prescritos - Despacho de abogados Gómez-Acebo & Pombo
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Nuevo pronunciamiento del Tribunal Supremo sobre la potestad de comprobación tributaria sobre ejercicios prescritos

icon 25 de abril, 2024
Completando su jurisprudencia sobre la potestad de comprobación sobre ejercicios prescritos, el Tribunal Supremo analiza su aplicabilidad en casos de comprobaciones llevadas a cabo bajo la aplicación de la redacción del artículo 115 LGT introducida por la Ley 34/2015 cuando aquéllas afecten a operaciones formalizadas durante la vigencia de la Ley General Tributaria de 1963.

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Autor/es

Iván Escribano – Asociado Sénior

Carles Armiño – Asociado

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