|
|
|
Hernández Guijarro, Fernando
Perfil |
|
This document is a artículo publicadoDate2020
|
|
The present study analyzes the STS 84/2018, of June 3, which has declared the nullity of the quantification of costs in the economic-administrative procedure provided for in 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. |
|
Hernández Guijarro, Fernando. Nulidad de la cuantificación de las costas en el procedimiento económico-administrativo. comentario de la STS de España núm. 760/2019, de 3 de junio. En: Revista Boliviana de Derecho, 29 2020: 550-563 |
|
|