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Efectos de las sentencias anulatorias de normas en el ámbito tributario

Author

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  • Begoña Sesma Sánchez

    (Universidad de Oviedo)

Abstract

El trabajo analiza los efectos derivados de sentencias que invalidan normas tributarias por inconstitucionalidad, infracción de derecho europeo o ilegalidad a partir de la jurisprudencia más reciente. Se examina el margen de los distintos órganos jurisdiccionales para fijar el alcance material y temporal de sus pronunciamientos de invalidez de normas, así como la incidencia de la causa de invalidez para ponderar los efectos. Se concluye con un examen de las posibilidades de revisión de los actos firmes tributarios dictados al amparo de normas inválidas. Classification-JEL: K34

Suggested Citation

  • Begoña Sesma Sánchez, 2020. "Efectos de las sentencias anulatorias de normas en el ámbito tributario," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 177(4), pages 171-211, December.
    • Handle: RePEc:hpe:crotri:y:2020:v:177:i:4:p:171-211
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    More about this item

    Keywords

    Inconstitucionalidad; ilegalidad; infracción de derecho europeo; normas tributarias; sentencias anulatorias; efectos;
    All these keywords.

    JEL classification:

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

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