The Tax Chronicles Blog publishes a new post on different aspects of taxation. On Wednesday, 20 September, a post was published by Marcos Álvarez Suso, Head of the Procedural Support Area at the Tax Agency, that was titled "The principles of legality and proportionality in tax sanctions. Comment on the SSTS [Supreme Court Ruling] of 25 and 26 July 2023."

In his article, the author comments on the two rulings cited and reflects on whether a court can cancel a sanction provided for by law, based on the principle of proportionality, without the need to raise a question of unconstitutionality.

Read the post on "The principles of legality and proportionality in tax sanctions. Comment on the SSTS of 25 and 26 July 2023" in full.