IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2022v183i2p11-48.html
   My bibliography  Save this article

Recursos extraordinarios en la vía económico-administrativa tributaria. ¿Está justificada su existencia? ¿Qué modificaciones requiere su regulación?

Author

Listed:
  • Felipe Alonso Murillo

    (Universidad de Valladolid)

Abstract

El estudio dogmático de los recursos extraordinarios regulados en la vía económico-administrativa tributaria por la Ley 58/2003, de 17 de diciembre, General Tributaria, debe dar respuesta a una primera cuestión: ¿Está justificada su existencia? Descendiendo un escalón en el examen, la segunda cuestión que debe ser respondida es la siguiente: ¿Qué modificaciones requiere la regulación de esos recursos extraordinarios? Ofrecer una respuesta ponderada en Derecho a esas dos preguntas es el objetivo primordial de este trabajo, porque es frecuente y erróneo responderlas atendiendo a lo que conviene exclusiva o principalmente a la Administración tributaria o, alternativamente, a los obligados tributarios.

Suggested Citation

  • Felipe Alonso Murillo, 2022. "Recursos extraordinarios en la vía económico-administrativa tributaria. ¿Está justificada su existencia? ¿Qué modificaciones requiere su regulación?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 183(2), pages 11-48, June.
    • Handle: RePEc:hpe:crotri:y:2022:v:183:i:2:p:11-48
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/183/1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    vía económico-administrativa tributaria; recursos extraordinarios; unificación de criterio; unificación de doctrina; recurso extraordinario de revisión;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2022:v:183:i:2:p:11-48. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.