Author: Abelardo Delgado Pacheco
What is the procedural logic of the so-called double shot in the tax area
05/07/2024
Following two recent Supreme Court rulings that support the right of the Administration to review tax obligations for a second time when the administrative act issued in the first place has been annulled, it is worth reflecting on the limits of this double shot. There are issues in the application of the tax system that […]