¿Es necesario agotar previamente todas las posibilidades de declaración de responsabilidad solidaria antes de declarar la responsabilidad subsidiaria, en un supuesto de emisión de facturas falsas o falseadas? Crítica a la decisión jurisprudencial: STS de 22 de abril de 2024, rec. num. 9119/2022

Abstract

The High Court considers that the declaration of subsidiary liability does not require the prior exhaustion of all the possibilities of declaring joint and several liability if it concludes that it is not appropriate to declare any joint and several liability, and furthermore without the need to externalise the grounds for its decision. A critical view.