Responsabilidad tributaria en cadena: más madera. STS de 24 de julio de 2024, rec. Núm. 991/2023

Abstract

In exceptional cases of the so-called «chain» liability, the jointly and severally liable party under art. 42.2 LGT may challenge the act of  derivation of his liability based on the declaration of bankruptcy of the main debtor which, in turn, served as a prerequisite for  declaring a subsidiary liable party as a tax debtor.