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Las costas en los casos de allanamiento de la Administración: nuevo criterio del Tribunal Supremo
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Hernández Guijarro, Fernando; Gomar Giner, Vicente
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This document is a artículoDate2020
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The present study analyzes the STS 84/2018, of June 3, which has declared the nullity of the quantification of legal costs in the contentious-administrative procedure provided for in the article 51.2 of Royal Decree 520/2005, of May 13, in subject matter of administrative review, in its wording given by Royal Decree 1073/2017, of December 29. For this, we also lay out the direct resource that has been the route used by the Spanish Association of Tax Advisors to challenge the mentioned regulation. |
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