Fraude de ley y derecho tributario sancionador
At the moment that the Spanish General Fiscal Law —from 1963— regulated the fraud in the Tributary Law for the first time and after this point, a conflict arose because of the implementation of this tax legislation. This was an anti-abuse clause which was established in order to substitute it in...
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2020
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| Source: | Revista de Derecho, Empresa y Sociedad (REDS), ISSN 2340-4647, Nº. 16, 2020, pags. 211-228 |
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dialnet-ar-18-ART00014167682020-11-11Fraude de ley y derecho tributario sancionadorAlmagro Martín, CarmenConflicto en la aplicación de la norma tributariaelusión fiscalsanción tributariaComisión ConsultivaDerecho tributario sancionadorConflict in the application of tax lawtax avoidancetax sanctionAdvisory CommissionPunitive elements in the Tax LawAt the moment that the Spanish General Fiscal Law —from 1963— regulated the fraud in the Tributary Law for the first time and after this point, a conflict arose because of the implementation of this tax legislation. This was an anti-abuse clause which was established in order to substitute it in the original version of the Spanish General Fiscal Law (LGT) from 2003, where the penalties of these conducts were prohibited. However, this situation significantly changed by the partial amendment of this last Law, established by the Spanish Law 34/2015 from 21st September, which removes the impossibility of penalising these conducts. This modification is completed by the configuration of the Spanish General Fiscal Law (LGT) of a new infraction inserted in its article 206 bis. This modification is completed by the configuration of the Spanish General Fiscal Law (LGT) of a new infraction inserted in its article 206 bis. These changes are provoked by the aspirations of the Tax Administration, a portion of the scientific field, and the jurisprudence. They are not at all peaceful process, raising a large quantity of doubts and disputes around its implementation and its content, which we are trying to reveal in this research.Desde que la Ley General Tributaria de 1963 regulara por primera vez el fraude de ley tributaria y posteriormente el conflicto en la aplicación de la norma tributaria, cláusula antiabuso que vino a sustituirlo en la LGT de 2003, resultaba expresamente prohibida la sanción de tales conductas. Sin embargo, la situación cambia sustancialmente con la reforma parcial de esta última Ley operada por la Ley 34/2015, de 21 de septiembre, que elimina la imposibilidad de sancionar tales conductas. Esta modificación se completa con la configuración en la LGT de una nueva infracción introducida en su artículo 206 bis. Tales cambios, si bien responde a las pretensiones de la Administración tributaria y de una parte de la doctrina científica y de la jurisprudencia, no son en absoluto pacíficos, habiendo generado numerosas dudas y controversias en torno a su aplicación y contenido que pretendemos poner de manifiesto en este trabajo.2020text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=7631169(Revista) ISSN 2340-4647Revista de Derecho, Empresa y Sociedad (REDS), ISSN 2340-4647, Nº. 16, 2020, pags. 211-228spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Revista de Derecho, Empresa y Sociedad (REDS), ISSN 2340-4647, Nº. 16, 2020, pags. 211-228
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| language |
Spanish
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| topic |
Conflicto en la aplicación de la norma tributaria
elusión fiscal sanción tributaria Comisión Consultiva Derecho tributario sancionador Conflict in the application of tax law tax avoidance tax sanction Advisory Commission Punitive elements in the Tax Law |
| spellingShingle |
Conflicto en la aplicación de la norma tributaria
elusión fiscal sanción tributaria Comisión Consultiva Derecho tributario sancionador Conflict in the application of tax law tax avoidance tax sanction Advisory Commission Punitive elements in the Tax Law Almagro Martín, Carmen Fraude de ley y derecho tributario sancionador |
| description |
At the moment that the Spanish General Fiscal Law —from 1963—
regulated the fraud in the Tributary Law for the first time and after this point, a conflict arose
because of the implementation of this tax legislation. This was an anti-abuse clause which was
established in order to substitute it in the original version of the Spanish General Fiscal Law
(LGT) from 2003, where the penalties of these conducts were prohibited. However, this situation
significantly changed by the partial amendment of this last Law, established by the Spanish Law
34/2015 from 21st September, which removes the impossibility of penalising these conducts. This
modification is completed by the configuration of the Spanish General Fiscal Law (LGT) of a new
infraction inserted in its article 206 bis. This modification is completed by the configuration of the
Spanish General Fiscal Law (LGT) of a new infraction inserted in its article 206 bis. These
changes are provoked by the aspirations of the Tax Administration, a portion of the scientific field,
and the jurisprudence. They are not at all peaceful process, raising a large quantity of doubts and
disputes around its implementation and its content, which we are trying to reveal in this research.
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| format |
Article
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| author |
Almagro Martín, Carmen
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| author_facet |
Almagro Martín, Carmen
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| author_sort |
Almagro Martín, Carmen
|
| title |
Fraude de ley y derecho tributario sancionador
|
| title_short |
Fraude de ley y derecho tributario sancionador
|
| title_full |
Fraude de ley y derecho tributario sancionador
|
| title_fullStr |
Fraude de ley y derecho tributario sancionador
|
| title_full_unstemmed |
Fraude de ley y derecho tributario sancionador
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| title_sort |
fraude de ley y derecho tributario sancionador
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| publishDate |
2020
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=7631169
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| _version_ |
1709752407028662272
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