LOS PRINCIPIOS INVERTIDOS: LA IRREVOCABILIDAD Y RETROACTIVIDAD DE LOS ACTOS ADMINISTRATIVOS EN EL ÁMBITO TRIBUTARIO

Abstract

In the field of Administrative Law, standards of revocability and non-retroactivity of the acts of Government are accepted. However, I will herein analyze how this two basic standards may be reversed, and its implications within taxation, in order to conclude with: (i) the inability of the Tax Administration to amend its re-assessment resolutions in the sense of triggering a higher burden on the taxpayer (except in certain exceptional cases), and (ii) the retroactivity of administrative acts involving the approval of registration (and the consequent acknowledgment) of tax-exempted entities.