Un paso adelante en la jurisprudencia del Tribunal Supremo sobre el principio de buena administración: STS de 12 de septiembre de 2023, rec. núm. 3720/2019

Abstract

The infringement on two occasions in a tax assessment procedure of the hearing procedure (the one prior to the non-conformity report and the one prior to the settlement agreement), having been resolved repeatedly without taking into consideration the allegations presented in due time and form by the taxpayer, implies an absolute disregard for the procedural procedure, a functional abrogation of the procedure, which infringes the right to due administrative procedure, interpreted in the light of the principle of good administration, determining the full nullity of the approved settlement. In such cases, material defencelessness must be presumed to have occurred, since it is not up to the taxpayer to prove that he suffered defencelessness, but it is up to the Administration, which has repeatedly acted clumsily infringing the procedural rights of the taxpayer, to prove that its behavior has not caused him defencelessness.