Control judicial del plazo máximo de duración de las actuaciones inspectoras

(a la luz de lo dispuesto en la Ley 58/2003, de 17 de diciembre, General Tributaria y el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria aprobado por Real Decreto 1065/2007)

Abstract

Royal Decree 1065/2007 of 27 July, which approves the General Regulation of the operations and management procedures and tax inspection and development of the common rules of procedures for the implementation of taxes, refers in its Articles 102 to 104 and 184 to the length of inspector procedure, completing the provisions of Law 58 / 2003.En This article will examine some issues related to this extension, many of which are delivered or the subject of discussion currently before the courts.