La conjunción de dos preceptos, priva a los contribuyentes que hubieran soportado indebidamente un IVA repercutido de la posibilidad de recuperarlo en tan en cuanto no sea firme la actuación administrativa que cuestiona la improcedencia de aquella repercusión.
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Published In: Tax Law 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.
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