Cautionary Effect Of Tax Debt Suspension Request

Recently, the Supreme Court, in its ruling of 27 February 2018, seems to have settled an issue of extraordinary importance for taxpayers and a workhorse in the usual fight with the tax administrations, especially local, autonomous, but also state.

The question raised is, whether requested by the taxpayer, the suspension of the execution of a tax debt that has been challenged, in court, or before economic-administrative bodies, or even, in the same appeal for reinstatement before the Administration that issued the act, can the Administration, without resolving and previously notifying the request for suspension, issue injunction and continue with the seizures and enforcement actions.

The solution to this matter is absolutely essential because otherwise it was often economically unbearable for citizens to maintain the resources in the face of the executive voracity of the Administration. As always, the harmful effect, benefiting taxpayers with financial capacity, as opposed to the less able.

The Supreme Court in the aforementioned ruling, reiterating already the position of the previous STS of 28 April 2014 resolves that “the Administration cannot initiate the executive route as long as the decision on the suspension of the economic-administrative bodies is pending. The same can be said in cases in which the request for suspension is made through the courts”, which means that we will have to wait for the decision.

Obviously, this is a matter that requires the correct and adequate performance of a professional lawyer.

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