Add to ORKGThe State Agency of Tax Authorities, The Economic-Administrative Courts and most of the Courts of Justice had a restricted opinion about the time limit to exercise the right of deduction-offset of the Value Added Tax. This made it impossible to ask for the refund of the surplus amounts not deducted. The High Court of Justice resolved this question definitively, setting a legal precedent, and declared that the above mentioned time limit is a prescrption one and not an expiration time limit.La AEAT, los Tribunales Económico-Administrativos y la mayoría de los Tribunales de Justicia, entendían taxativamente el plazo para ejercer la deducción-compensación del IVA, lo que determinaba la imposibilidad de solicitar la devolución de los excesos no ...
El presente trabajo tiene como objeto principal analizar los distintos tipos de plazos de los que di...
Spanish Supreme Court of Justice has determined that the Spanish tax administration incurred in an u...
El presente trabajo tiene como objeto principal analizar los distintos tipos ...
The Audiencia Nacional issued on December 19th 2013 a judgment which has achieved quick fame. The co...
In the first pronouncement on the field, totally against the stated by the Administration, the Tribu...
The Sentence of the Constitutional Court 78/2020, of July 1, keeps its continuity line on the materi...
For some time now, it has been observed, in the decisions of the economic-administrative courts, a r...
The Administration's actions are subject to time limits as a requirement of the Administration's eff...
The main target of the article is to analyze the evolution of the «fifth year problem», which was bo...
According to several recent judgments on this matter, extension of the tax inspectorate proceeding's...
The practical importance of the correct computation of deadlines for taxation proceedings and the in...
El presente trabajo analiza, tomando como punto de referencia la reciente doctrina jurisprudencial e...
El presente trabajo tiene por objeto analizar, a la luz de la reciente doctrina administrativa y jur...
Rulings of the Supreme Court, 3rd Chamber, 991/2020, of July 14, and 1189/2020, of September 21, hav...
El propósito de este artículo es analizar el estado de la cuestión de la financiación de las Comunid...
El presente trabajo tiene como objeto principal analizar los distintos tipos de plazos de los que di...
Spanish Supreme Court of Justice has determined that the Spanish tax administration incurred in an u...
El presente trabajo tiene como objeto principal analizar los distintos tipos ...
The Audiencia Nacional issued on December 19th 2013 a judgment which has achieved quick fame. The co...
In the first pronouncement on the field, totally against the stated by the Administration, the Tribu...
The Sentence of the Constitutional Court 78/2020, of July 1, keeps its continuity line on the materi...
For some time now, it has been observed, in the decisions of the economic-administrative courts, a r...
The Administration's actions are subject to time limits as a requirement of the Administration's eff...
The main target of the article is to analyze the evolution of the «fifth year problem», which was bo...
According to several recent judgments on this matter, extension of the tax inspectorate proceeding's...
The practical importance of the correct computation of deadlines for taxation proceedings and the in...
El presente trabajo analiza, tomando como punto de referencia la reciente doctrina jurisprudencial e...
El presente trabajo tiene por objeto analizar, a la luz de la reciente doctrina administrativa y jur...
Rulings of the Supreme Court, 3rd Chamber, 991/2020, of July 14, and 1189/2020, of September 21, hav...
El propósito de este artículo es analizar el estado de la cuestión de la financiación de las Comunid...
El presente trabajo tiene como objeto principal analizar los distintos tipos de plazos de los que di...
Spanish Supreme Court of Justice has determined that the Spanish tax administration incurred in an u...
El presente trabajo tiene como objeto principal analizar los distintos tipos ...