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Las dilaciones en el procedimiento de inspección tributaria

Author

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  • Juan Calvo Vérgez

    (Universidad de Extremadura)

Abstract

El presente trabajo analiza, a la luz de la reciente doctrina administrativa y jurisprudencial, el tratamiento de las dilaciones en el procedimiento de inspección tributaria, con especial atención a aquellas que resultan imputables al inspeccionado. Se presta una especial atención al alcance de la reforma introducida por la Ley 34/2015, de 21 de septiembre, y desarrollada por el Real Decreto 1070/2017 que, entre otras novedades, sustituyen las interrupciones y dilaciones en el procedimientos de inspección por supuestos tasados de suspensión que no se incluirán en el cómputo del plazo de resolución de dicho procedimiento.

Suggested Citation

  • Juan Calvo Vérgez, 2018. "Las dilaciones en el procedimiento de inspección tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 168(3), pages 7-55, September.
    • Handle: RePEc:hpe:crotri:y:2018:v:168:i:3:p:7-55
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