Imposibilidad de reiteración de actos tributarios anulados judicialmente, cualquiera que haya sido el tipo de vicio determinante de la anulación (STSJCV 693/10, de 17 de junio)

Abstract

In a case in which the Tax Inspection gives new tax assessment in lieu of previous ones invalidated by the court for lack of representation, the Supreme Court of Valencia, altering its previous opinion, setting new criteria that “it is not feasible to repeat the tax administrative actions once these have been annulled by a court, regardless the type of defect”. There is a dissenting opinion of one of the members of the third section of Supreme Court of Valencia.