The end of the «single shot» judicial doctrine by the tax administration and the need to claify the «double shot» doctrine

Abstract

This paper aims to analyze the end of the so-called doctrine of «single shot», according to which it is not possible to dictate new administrative tax acts, substitutes for those annulled, not only when the cause of the annulment resides in a material or substantive defect, but also whn the defect is of an adjective or formal. It also reflects on the scope of the «double shot» doctrine, by virtue of which the Tax Administration can issue a new assessment when a previous one has been annulled as long as the prescription of the former has not occurred and as long as all those issues regarding which a firm resolution has fallen are respected, as well as the taxpayer`s own defense guarantees.