Author: Alejandro Fernández García
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Time of imputation of refunds of taxes declared unconstitutional
04/09/2024
The Constitutional Court has been limiting the temporal effects of the unconstitutionality of tax rules, in the case of non-consolidated situations, to the date on which the corresponding ruling is handed down, with an expansive interpretation of this concept of “non-consolidated situation”. We review what these limitations consist of and how to allocate any refunds […]