La cláusula de regularización tributaria
First of all it is necessary to note that in this context of tax regulation, two branches of law of greater significance such as administrative-tax law and criminal law, and also referred to as commonly fiscal amnesty are clearly interconnected and, are issued in the first branch, but takes effect i...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2017
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6110964 |
| Source: | Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 10, 2017, pags. 154-241 |
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| Summary: |
First of all it is necessary to note that in this context of tax regulation, two branches of law of greater significance such as administrative-tax law and criminal law, and also referred to as commonly fiscal amnesty are clearly interconnected and, are issued in the first branch, but takes effect in the second one.
It should be noted that we understand the term object to analysis not as a non guilty verdict for the removal of punishment; this means a criminal misconduct, such as tax fraud, might not be subject to criminal punishment in those cases where the tax payer reports falsified information or information which has not been included and proceeds payment of tax liability. However, this criminal offence would have to be commited before any of the causes of blockage foreseen in art. 305.4 CP, well these are time limits that prevents the inefficiency of tax adjustment.
This comes to reveal the virtual absence of criminal policy motives, altogether, in the legal regulation of tax fraud, particularly in tax adjustment term, as this has expired in favour of tax policy purposes manifested in the collection zeal of public funds, issue which is shown in RDL 12/2012 (royal decree law 12/2012) of March 30th, for which various adaptive tax an administrative measures were introduced and directed towards public deficit reduction |
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