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Doctrina TEAC

Resoluciones del Tribunal Económico-Administrativo Central. Con el ánimo de ir alimentando esta base de datos, os agradeceríamos que nos siguierais enviando vuestras resoluciones a través del correo electrónico gabinete.estudios@aedaf.es

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  • RTEAC de 24/11/2010

    RTEAC de 24/11/2010

    • 11/29/2010
    • Doctrina TEAC
    • 0 comments

    La SALA ESPECIAL DE UNIFICACION DE DOCTRINA contra la RTEAC de 29/06/2010, acuerda que en el caso de que se anule una liquidación anual del impuesto sobre el Valor Añadido por considerarse que hubieran debido practicarse tantas liquidaciones como períodos de liquidación fueron objeto de comprobación, procederá la práctica de las nuevas liquidaciones.

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  • Voto particular a la Resolución del TEAC de 29 de Junio de 2010

    Voto particular a la Resolución del TEAC de 29 de Junio de 2010

    • 10/25/2010
    • Doctrina TEAC
    • 0 comments

    El TEAC, mediante resolución de 29 de junio de 2010 confirmó la postura adoptada por el TEAR de Cataluña que anulaba las liquidaciones de IVA practicadas tomando en consideración como período de liquidación el año natural. Sin embargo, tal decisión no fue adoptada por unanimidad por las razones expresadas en este voto particular.

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  • Anulación liquidaciones IVA

    Anulación liquidaciones IVA

    • 8/27/2010
    • Doctrina TEAC
    • TEAC
    • 0 comments
    REsolución el TAC de 29/06/2010.

    El TEAC anula las liquidaciones practicadas al haber tenido en cuenta el año natural como período de liquidación, cuando la normativa establece que las liquidaciones han de realizarse mensual o trimestralmente.

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