La revocación de actos dictados al amparo de normas tributarias no conformes al Derecho de la Unión Europea a la luz de las recientes reformas normativas

Abstract

The purpose of this paper is to analyze the scope of the current art. 32 of Law 40/2015, of October 1, on the Legal Regime of the Public Sector, in charge of expressly regulating the responsibility of the State when the damages derive from the application of a norm with the rank of a law declared unconstitutional and when the damages derive from the application of a rule contrary to European Union law. With prior carácter it is analyzed the projected art. 219 bis of Law 58/2003, of December 17, General Tax, which finally did not succeed.