La libertad de elección de remedios frente al fraude de acreedores por parte del acreedor público y las consecuencias de la necesidad de eficacia: SAP de Valladolid de 7 de marzo de 2025, Sala de lo Civil sección 1ª, rec. núm. 558/2024

Authors

  • Víctor F. Romo Blanco

DOI:

https://doi.org/10.48297/frb1j303

Keywords:

Public creditor, fraud of creditors, civil remedies, protection of public credit, freedom of choice of remedies

Abstract

The public creditor, to react against the fraud of creditors, will have at his disposal both administrative self-protections and civil remedies, and the relationship between all these powers and remedies, will be of full compatibility, albeit with a mandate, the need for effectiveness in their choice. This mandate of effectiveness advises, to opt for civil remedies, their combined use, maximizing their effectiveness. Likewise, the subjective drift accused by Article 42.2 (a) LGT irremediably undermines its operability, and perhaps for effectiveness, civil remedies, employed in combination, should be the first option.

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Author Biography

  • Víctor F. Romo Blanco

    Inspector de Hacienda
    (España)

Published

24/06/2025

Issue

Section

Análisis de jurisprudencia nacional y doctrina administrativa

How to Cite

Romo Blanco, V. F. (2025). La libertad de elección de remedios frente al fraude de acreedores por parte del acreedor público y las consecuencias de la necesidad de eficacia: SAP de Valladolid de 7 de marzo de 2025, Sala de lo Civil sección 1ª, rec. núm. 558/2024 . Technical Tax Journal, 2(149), 213-222. https://doi.org/10.48297/frb1j303