The extraordinary appeal for review resolved by the Central Economic- Administrative Court

Authors

  • José Ignacio Ruiz Toledano

Keywords:

Extraordinary appeal for review, economic-administrative claims

Abstract

This paper studies the extraordinary appeal for review resolved by the Central Economic-Administrative Court, regulated in article 244 of the General Tax Act 58/2003, in the light of recent decisions adopted by the Central Economic-Administrative Court, and the case-law of the Supreme and National High Court.

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Author Biography

  • José Ignacio Ruiz Toledano

    Inspector de Hacienda del Estado

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Published

31/12/2018

Issue

Vol. 4 No. 123 (2018): Revista Técnica Tributaria - Nº 123

Section

Studies

License

Derechos de autor 2025 - Todos los derechos reservados durante un año desde la fecha de publicación y Licencia Creative Commons BY-NC-ND 4.0 pasado el primer año de la fecha de publicación.

How to Cite

Ruiz Toledano, J. I. (2018). The extraordinary appeal for review resolved by the Central Economic- Administrative Court. Technical Tax Journal, 4(123), 31-54. https://revistatecnicatributaria.com/index.php/rtt/article/view/444