The offsetting of debts agreed ex officio: reflections on the recent doctrineof the Central Economic-Administrative Court in unification of criteria.

Abstract

This paper analyzes the legal regime governing the offsetting of public debts ex officio in light of the Resolution of the TEAC dated January 19, 2023. Focusing the debate on the appropriateness of the ex officio offsetting of a public debt with the credit recognized in execution of the resolution of the economic-administrative claim that annulled a seizure proceeding aimed at the collection of the same debt, the transcendence of the application of the general principles of law in tax matters and, specifically, of the principle nemo auditur propriam turpitudinem allegans is evidenced.