Cuestiones controvertidas en la aplicación del plazo máximo de 27 meses de duración de actuaciones inspectoras, tras una década desde la reforma de la LGT

Abstract

In this article, the evolution and application of Article 150 of the General Tax Law following its 2015 reform are analyzed, focusing on the rulings of the Courts of Justice and Economic-Administrative Tribunals that have considered appropriate—or not—the application of the maximum duration period of 27 months for inspection proceedings in certain situations that may frequently arise in practice.