Practical problems of full regularization
The Fiscal Blog of Crónica Tributaria publishes a weekly entry on different aspects of taxation. On Wednesday, January 10, an entry written by Mr. Abilio Pérez Milla, Chief Inspector of the Regional Inspection Team in the Delegation of the AEAT of La Rioja, was published with the title Full regularization; practical problems.
In the entry, the author refers to the principle of “full regularization”, a concept coined by the jurisprudence of the Supreme Court, which, pursuing a just purpose, raises problems in its practical application, which are highlighted by the author.