El final de la doctrina judicial del «tiro único» por parte de la administración tributaria y la necesidad de clarificar la doctrina del «doble tiro»

• Juan Calvo Vérgez ^[1]
  1. [1] Universidad de Extremadura

     Universidad de Extremadura

     Badajoz, España

     
• Localización: Revista técnica tributaria, ISSN 0214-6010, Nº. 137, 2022, págs. 45-79
• Idioma: español
• Títulos paralelos:
  • The end of the «single shot» judicial doctrine by the tax administration and the need to clarify the «double shot» doctrine
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• Resumen
  • español

    El presente trabajo tiene por objeto analizar el final de la llamada doctrina del <

  • English

    This paper alms to analyze the end of the so-called doctrine of «single shot», accordlng to whfch it ls not possfble to dlctate new admfnfstratlve tax acts, substitutes for those annulled, not only when the cause of the annulment resides in a material or substantive defect, but also when the defect ls of an adjectlve ar formal. It also reflects on the scope of the «double shot» doctrine, by vlrtue of which the Tax Adminlstratlon can lssue a new assessment when a previous one has been annulled as long as the prescrlption of the former has not occurred and as long as ali those lssues regardlng whlch a flrm resolutlon has fallen are respected, as well as the taxpayer's own defense guarantees.