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Responsabilidad de los administradores: el cese de actividad cuando la entidad realiza varias actividades económicas - Despacho de abogados Gómez-Acebo & Pombo
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Responsabilidad de los administradores: el cese de actividad cuando la entidad realiza varias actividades económicas

icon 13 de junio, 2018
El Tribunal Económico-Administrativo Central, en su Resolución de 26 de abril del 2018 (2414/2016), resuelve un recurso extraordinario de alzada para la unificación de criterio cuya cuestión nuclear tiene por objeto determinar cuál es el momento en el que ha de entenderse producido el cese de actividad de una entidad cuando ésta venía realizando varias actividades pertenecientes a la misma rama, aunque clasificadas en epígrafes distintos del impuesto sobre actividades económicas y desarrolladas en locales diferentes, teniendo cada una de ellas una fecha de baja distinta a efectos del tal impuesto.

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Responsabilidad de los administradores: el cese de actividad cuando la entidad realiza varias actividades económicas

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis