{"id":"https://openalex.org/W4401225014","doi":"https://doi.org/10.48297/nsr5rv09","title":"El Tribunal Supremo cambia su jurisprudencia sobre el conocido como \u00abdoble tiro\u00bb: SSTS de 3 y 5 de abril de 2024, recs. n\u00fam. 8287/2022 y 96/2023","display_name":"El Tribunal Supremo cambia su jurisprudencia sobre el conocido como \u00abdoble tiro\u00bb: SSTS de 3 y 5 de abril de 2024, recs. n\u00fam. 8287/2022 y 96/2023","publication_year":2024,"publication_date":"2024-06-28","ids":{"openalex":"https://openalex.org/W4401225014","doi":"https://doi.org/10.48297/nsr5rv09"},"language":"es","primary_location":{"id":"doi:10.48297/nsr5rv09","doi":"https://doi.org/10.48297/nsr5rv09","is_oa":true,"landing_page_url":"https://doi.org/10.48297/nsr5rv09","pdf_url":"https://revistatecnicatributaria.com/index.php/rtt/article/download/2485/5161","source":{"id":"https://openalex.org/S4306527965","display_name":"Revista t\u00e9cnica tributaria","issn_l":"0214-6010","issn":["0214-6010","2695-6365"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["fecyt-seal","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista T\u00e9cnica Tributaria","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://revistatecnicatributaria.com/index.php/rtt/article/download/2485/5161","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084581406","display_name":"Joaqu\u00edn Huelin Mart\u00ednez de Velasco","orcid":"https://orcid.org/0009-0000-4673-9415","observed_orcids":["https://orcid.org/0009-0000-4673-9415"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Joaqu\u00edn Huelin Mart\u00ednez de Velasco","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5084581406"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.9685,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.72713141,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":95},"biblio":{"volume":"2","issue":"145","first_page":"223","last_page":"234"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9291999936103821,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9291999936103821,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12986","display_name":"Administrative Law and Governance","score":0.050700001418590546,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14115","display_name":"Legal processes and jurisprudence","score":0.011900000274181366,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-procedure","display_name":"tax procedure","score":0.531000018119812},{"id":"https://openalex.org/keywords/spanish-supreme-court-case-law","display_name":"Spanish Supreme Court case law","score":0.9020000100135803}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.6972082257270813},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.36528199911117554},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.21091532707214355}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.48297/nsr5rv09","doi":"https://doi.org/10.48297/nsr5rv09","is_oa":true,"landing_page_url":"https://doi.org/10.48297/nsr5rv09","pdf_url":"https://revistatecnicatributaria.com/index.php/rtt/article/download/2485/5161","source":{"id":"https://openalex.org/S4306527965","display_name":"Revista t\u00e9cnica tributaria","issn_l":"0214-6010","issn":["0214-6010","2695-6365"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["fecyt-seal","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista T\u00e9cnica Tributaria","raw_type":"journal-article"},{"id":"pmh:oai:revistatecnicatributaria.com:article/2485","doi":null,"is_oa":false,"landing_page_url":"https://revistatecnicatributaria.com/index.php/rtt/article/view/2485","pdf_url":null,"source":{"id":"https://openalex.org/S4306527965","display_name":"Revista t\u00e9cnica tributaria","issn_l":"0214-6010","issn":["0214-6010","2695-6365"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["fecyt-seal","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0214-6010","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001792266","doi":null,"is_oa":true,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=9729836","pdf_url":"https://dialnet.unirioja.es/descarga/articulo/9729836.pdf","source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista t\u00e9cnica tributaria, ISSN 0214-6010, N\u00ba. 145, 2024, pags. 223-234","raw_type":"text (article)"}],"best_oa_location":{"id":"doi:10.48297/nsr5rv09","doi":"https://doi.org/10.48297/nsr5rv09","is_oa":true,"landing_page_url":"https://doi.org/10.48297/nsr5rv09","pdf_url":"https://revistatecnicatributaria.com/index.php/rtt/article/download/2485/5161","source":{"id":"https://openalex.org/S4306527965","display_name":"Revista t\u00e9cnica tributaria","issn_l":"0214-6010","issn":["0214-6010","2695-6365"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["fecyt-seal","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista T\u00e9cnica Tributaria","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.666700005531311,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4401225014.pdf","grobid_xml":"https://content.openalex.org/works/W4401225014.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7217664788","https://openalex.org/W7154458664","https://openalex.org/W7217459632","https://openalex.org/W7020264579","https://openalex.org/W7154479454","https://openalex.org/W3165461128","https://openalex.org/W2986535553","https://openalex.org/W2769970356","https://openalex.org/W7217787699","https://openalex.org/W172980288"],"abstract_inverted_index":{"La":[0],"jurisprudencia":[1],"del":[2],"Tribunal":[3,81],"Supremo":[4],"vigente":[5],"hasta":[6],"ahora":[7],"sosten\u00eda":[8],"que,":[9,88],"anulado":[10],"un":[11],"acto":[12],"administrativo":[13],"tributario":[14],"por":[15],"razones":[16],"sustantivas":[17],"o":[18],"de":[19,31,48,77,84],"fondo,":[20],"la":[21,58,91],"Administraci\u00f3n":[22,92],"puede":[23],"aprobar":[24],"en":[25,35,41,67,99],"su":[26,54],"sustituci\u00f3n":[27],"otro":[28],"nuevo,":[29],"dentro":[30],"ciertos":[32],"l\u00edmites":[33],"y,":[34],"todo":[36],"caso,":[37],"sin":[38],"volver":[39],"atr\u00e1s":[40],"el":[42,64,68,79,100],"procedimiento":[43,69,101],"para":[44],"reunir":[45],"los":[46],"elementos":[47],"juicio":[49],"que":[50],"no":[51,93],"acopi\u00f3":[52],"durante":[53],"tramitaci\u00f3n.":[55],"Para":[56],"adoptar":[57],"nueva":[59],"decisi\u00f3n":[60],"deb\u00eda":[61],"hacerlo":[62],"con":[63],"material":[65],"congregado":[66],"ya":[70,102],"concluido.":[71],"En":[72],"las":[73,97],"dos":[74],"sentencias":[75],"objeto":[76],"comentario,":[78],"Alto":[80],"parece":[82],"cambiar":[83],"criterio":[85],"al":[86],"afirmar":[87],"aunque":[89],"a":[90,108],"le":[94],"cabe":[95],"retrotraer":[96],"actuaciones":[98],"tramitado,":[103],"s\u00ed":[104],"est\u00e1":[105],"habilitada":[106],"para,":[107],"tal":[109],"fin,":[110],"incoar":[111],"y":[112],"tramitar":[113],"uno":[114],"nuevo.":[115]},"counts_by_year":[{"year":2025,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-08-02T00:00:00"}