Deep thoughts on tax revocation in light of recent Supreme Court case law

Abstract

Recent sentences of the Spanish Supreme Court on tax revocation, as a channel to return undue income, have reactivated the attention on this controversial procedure regulated in art. 219 LGT. In this study, after carrying out a detailed and critical analysis of this case law, some conclusions are made on the dimension and scope of tax revocation, concluding that, for reasons of tax legality and legal certainty, it must serve for the generalized annulment of any firm harmful act based on an unconstitutional and/or null rule, or on an interpretation of the law contrary to the one that finally prospers.