En los últimos tiempos han sido relativamente frecuentes los pronunciamientos del Tribunal Constitucional o del Tribunal de Justicia de la Unión Europea que han declarado que determinados aspectos de la normativa tributaria española son contrarios a la Constitución o al Derecho de la Unión Europea.
La finalidad de este webinar es poder analizar, de forma eminentemente práctica, con qué mecanismos procesales excepcionales cuentan los contribuyentes para recuperar cantidades que hayan ingresado de forma improcedente a la Hacienda Pública.
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