Bienes adjudicados en subasta tributariacauce procesal en caso de vicios ocultos
- 1 Doctor en Derecho
ISSN: 1132-8576
Year of publication: 2023
Issue: 7
Type: Article
More publications in: Quincena fiscal
Abstract
This paper analyzes the correct legal procedural course to try to ensure that the taxpayer of a property awarded in public auction in the tax execution process, suffering from undetected defects which were not taken into account in the valuation carried out, can see the property damage suffered restored. Although the adjudication is made within the framework of a tax process, the restitution does not necessarily have to take place in that context. Thus, our objective is to identify an appropriate channel to provide the greatest speed and legal certainty at the lowest economic cost.