"Entre la injusticia y el desorden: Toca elegir"


El TS, en su relevante sentencia del pasado 20/6, admitió que un contribuyente aportara -ya en la fase contenciosa- una relevante documentación no incluída en el expediente administrativo. Esta interpretación del TS (así como la retroacción para que fuera la AEAT la que valorara esa documentación) tiene una enorme trascendencia para la concepción del proceso contencioso. Su interpretación discrepa con el de dos magistrados que formulan sendos votos particulares.

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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.

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