ARTICLE · 20 DECEMBER 2018

Límites a la potestad administrativa de requerimiento de información

Perez Llorca

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Los artículos 93 y 94 de la LGT reconocen el derecho de la Administración tributaria a solicitar información de transcendencia tributaria, pero el ejercicio de ese derecho no es ilimitado y está

SpainTax

Diego Marín-Barnuevo

Sentencia del TS de 13 de noviembre de 2018 (recurso de casación núm. 620/2017)

Los artículos 93 y 94 de la LGT reconocen el derecho de la Administración tributaria a solicitar información de transcendencia tributaria, pero el ejercicio de ese derecho no es ilimitado y está sometido a diversas condiciones, como se recuerda en la sentencia comentada.

En esta sentencia se enjuiciaba la legalidad del Acuerdo de 20 de julio de 2017 de la Comisión Permanente del CGPJ, adoptado a instancia de la AEAT, por el que se acordaba facilitar información sobre todos los abogados que hubieran intervenido en procesos judiciales en los años 2014, 2015 y 2016. Entre los datos a recabar se incluían los referidos al nombre del cliente e importe del litigio.

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