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Deprecated: WPML_Translation_Element::__construct(): Implicitly marking parameter $wpml_cache as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/classes/translations/class-wpml-translation-element.php on line 27
Procedimiento de comprobación limitada: consecuencias de la indebida ampliación del alcance inicial de las actuaciones - Despacho de abogados Gómez-Acebo & Pombo
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Deprecated: WPML\Core\Twig\Environment::__construct(): Implicitly marking parameter $loader as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Environment.php on line 117

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Deprecated: WPML\Core\Twig\Node\ModuleNode::__construct(): Implicitly marking parameter $parent as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/lib/twig/src/Node/ModuleNode.php on line 29

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Procedimiento de comprobación limitada: consecuencias de la indebida ampliación del alcance inicial de las actuaciones

icon 11 de diciembre, 2023
El TEAC ―en línea con lo señalado en su Resolución de  25 de septiembre del 2023― cambia de criterio en relación con las consecuencias que se derivan, en el marco de un procedimiento de comprobación limitada, de la extralimitación de la Administración en relación con el alcance de las actuaciones inicialmente comunicado al obligado tributario.

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Autor/es

Carla Fandiño – Asociada Sénior

Pilar Álvarez – Consejera Académica

Tipología

Análisis

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Fiscal