¿Puede el órgano judicial declarar la nulidad de liquidaciones firmes y consentidas cuando se ha instado una solicitud de devolución de ingresos indebidos por contravenir el derecho europeo o es necesario acordar la retroacción para que se tramite previamente un procedimiento revisor de nulidad o de revocación?: STS de 13 de abril de 2023, rec. núm. 3774/2021

Abstract

The Supreme Court considers that in the face of a request for undue income based on the alleged nullity of the final and consented settlements (in this case, taxes dictated with alleged infringement of European law), the Administration must offer the taxpayer the possibility of correcting his claim by reclassifying the request for refund of undue income as an action for nullity or request for revocation, it not being viable (in the case under review) for the judicial body to enter the merits, declare the nullity of the settlements and agree to the refund of the amount paid.