"A toro pasado"


Los dilatados lapsos temporales que median entre el devengo de un hecho imponible y su revisión por la AEAT, así como el análisis de la actuación de ésta por la Justicia, habilitan que se valoren circunstancias sobrevenidas, posteriores al hecho enjuiciado en origen. Es lo que Manuel Conthe, en su célebre "La paradoja del bronce", denomina el sesgo retrospectivo.

LOADING PDF: If there are any problems, click here to download the file.

Published In: Tax Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Javier Gomez Taboada | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »