Efectos no deseados de la Ley 34/2015: La ilegalidad sobrevenida de la jurisprudencia del Tribunal Supremo que permite recalificar operaciones realizadas en ejercicios prescritos

Abstract

The Law 34/2015, of September 21, partially amending the Law 58/2003, General Taxation Law, of December 17, is an example of the way in which is being legislated currently on taxation: with a preponderance of the pre-legislator and against the lost judgments by the Tax Authority.

The article shall discuss how the eventful legislative procedure, joined and U-turn of Supreme Court, and a transitional rule, pose a threat to a solid legal jurisprudence regarding the possibility to revise prescribed exercises by the Tax Authority.