El Tribunal Supremo ha completado su jurisprudencia sobre las posibilidades impugnatorias que el primer párrafo del artículo 174.5 de la LGT reconoce al declarado tributario en base al artículo 42.1.a) de la LGT, en el sentido de que permite impugnar, sometiendo a controversia, por razones de forma o fondo, los recursos o reclamaciones del declarado responsable contra las liquidaciones y sanciones que se le derivaron, aun cuando estas ya hubiesen sido enjuiciadas por sentencia judicial firme a instancias de los obligados principales. Así lo reconoce en su sentencia n.º 44/2023, de 19 de enero, ECLI:ES:TS:2023:183.
Descrición xeral de privacidad
Information hosted protection
Personal Data Protection according to GDPR
Pilar Carbajales Lage under current legislation regarding personal data protection, reports that personal data collected through the forms available on the website: https://www.lagestoria.gal/ , are included in computerized files for user specific services of Pilar Carbajales Lage. Personal data collection and processing are aimed at maintaining business relationship and performance in tasks of information, training, counseling and other activities. Data only will be transferred to those entities that are necessary for the sole purpose of complying with the purpose stated above. Pilar Carbajales Lage will adopt the necessary measures to ensure the security, integrity and confidentiality for data in accordance with the provisions in the EU General Data Protection Regulation (GDPR). User may at any time exercise their rights in access, opposition, rectification, limitation, portability and cancellation recognized in Data Protection Regulation. User can exercise these rights free via email to: email@example.com or in the address: Rúa Coruña, 11, 1ºC, C.P. 36208 - Vigo (Pontevedra).
Information hosted protection
Pilar Carbajales Lage backs content hosted on their servers, however not responsible for loss or accidental deletion data by users. Similarly, replacement does not guarantee total data deleted by users, since such data could have been deleted and/or modified during the period since the last backup.
Services offered, except specific backup services, do not include replacement for the contents stored in the backups made by Pilar Carbajales Lage when this loss is attributable to user; at this case, rate will be determined according to the complexity and volume for the recovery, always previous user acceptance. Replacement for deleted data is only included at cost in service when content loss is due to causes attributable to Pilar Carbajales Lage.
Pilar Carbajales Lage will not send advertising or promotional communications by email or other means electronic communication that have not been previously requested or expressly authorized by the recipient. In cases where there are some prior contractual relationships, Pilar Carbajales Lage is allowed to send commercial communications relating to products or services which are similar to those initially made a contract with the customer. In any case, user can request that you do not get more commercial information through channels customer, upon proof of identity.