La prescripción de la responsabilidad contable: Plazos y régimen especial de prescripción. La interrupción del plazo de prescripción
The current legal regulation of the prescriptive period of accounting liability is included in the first additional provision of Law 7/1988, of 5 April, on the Functioning of the Court of Auditors. Such provision regulates two classes of prescriptive periodS of accounting liability (sections 1...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2020
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8114766 |
| Source: | Revista española de control externo, ISSN 1575-1333, null 22, Nº 66, 2020, pags. 30-47 |
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| Summary: |
The current legal regulation of the prescriptive
period of accounting liability is included in the first
additional provision of Law 7/1988, of 5 April,
on the Functioning of the Court of Auditors.
Such provision regulates two classes of prescriptive
periodS of accounting liability (sections 1 and 2),
its interruption and effects (section 3) and a special
prescriptive period when the same facts constitute
a crime (section 4).
This article will analyze the above-mentioned
issues, in addition to other relevant particulars
regarding the interpretation and application
of rules, which have been already solved
with the addition of the criteria contained in
the judgements made by both the Spanish Court
of Auditors Courtroom and the Third Chamber of
the Supreme Court.
Finally, due to long period elapsed since the
approval of the Law 7/1988, of 5 April, on the
Functioning of the Court of Auditors — over thirty
years ago —, and the referred matters of
interpretation and application of rules which have
emerged during daily practice in the accounting
jurisdiction, some conclusions have been added
merely as lege ferenda considerations in view of a
future modification of the existing regulation on the
prescriptive period of accounting liability. |
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