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El procedimiento de verificación de datos: uso indebido y nulidad de pleno derecho

Author

Listed:
  • José María Tovillas Morán

    (Universidad de Barcelona)

Abstract

El presente trabajo analiza el régimen jurídico aplicable al procedimiento de verificación de datos, prestando especial atención a los límites legalmente establecidos sobre las materias susceptibles de ser comprobadas a través de este procedimiento de comprobación Se analiza la reacción del ordenamiento jurídico frente a este empleo indebido del procedimient en base a la figura de la nulidad de pleno derecho. Se estudian las consecuencia de ello desde la perspectiva de los derechos y garantías del contribuyente. Se incluye una extensa reseña de decisiones adoptadas por la jurisprudencia y el Tribunal Económico-Administrativo Central en relación con la utilización de la verificación de datos.

Suggested Citation

  • José María Tovillas Morán, 2020. "El procedimiento de verificación de datos: uso indebido y nulidad de pleno derecho," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 176(3), pages 139-166, September.
    • Handle: RePEc:hpe:crotri:y:2020:v:176:i:3:p:139-166
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    More about this item

    Keywords

    Verificación de datos; procedimiento tributario; nulidad de pleno derecho; liquidación tributaria;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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