6533b83afe1ef96bd12a7677

RESEARCH PRODUCT

Las costas en los casos de allanamiento de la Administración: nuevo criterio del Tribunal Supremo

Fernando Hernández GuijarroVicente Gomar Giner

subject

:CIENCIAS JURÍDICAS [UNESCO]UNESCO::CIENCIAS JURÍDICAS

description

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.

https://hdl.handle.net/10550/77619