The Resource (Una) vuelta al debate sobre la posibilidad de sancionar el abuso del derecho tributario : reflexiones a la luz de la propuesta de reforma de la Ley General Tributaria

(Una) vuelta al debate sobre la posibilidad de sancionar el abuso del derecho tributario : reflexiones a la luz de la propuesta de reforma de la Ley General Tributaria

Label
(Una) vuelta al debate sobre la posibilidad de sancionar el abuso del derecho tributario : reflexiones a la luz de la propuesta de reforma de la Ley General Tributaria
Title
(Una) vuelta al debate sobre la posibilidad de sancionar el abuso del derecho tributario : reflexiones a la luz de la propuesta de reforma de la Ley General Tributaria
Title variation
Back to the debate over the punishability of the abuse of tax law : reflections in the light of the proposed reform of the Spanish Tax Code
Creator
Subject
Language
eng
Summary
This article analyses the possibility that the application of the general anti-abuse rule also entails the application of penalties, as the bill amending the Spanish Tax Code proposes. The article studies the content and effects of article 15 of the Tax Code, as well as the debates in literature. It proposes a reinterpretation of article 15 in the light of EU law that rejects its assimilation with fraus legis and brings it closer to abuse. Some changes in order to improve the anti-abuse rule are suggested, from the guidelines taken from the Constitutional Court case no. 145/2013, which analysed the constitutionality of the sanctions regime on transfer pricing, and from the Commission Recommendation of 2012 on aggressive tax planning
Citation source
In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2014),
http://library.link/vocab/creatorName
Sanz Gómez, R
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • abuse of law
  • GAAR
  • penalties
  • EU tax law
Label
(Una) vuelta al debate sobre la posibilidad de sancionar el abuso del derecho tributario : reflexiones a la luz de la propuesta de reforma de la Ley General Tributaria
Instantiates
Publication
Label
(Una) vuelta al debate sobre la posibilidad de sancionar el abuso del derecho tributario : reflexiones a la luz de la propuesta de reforma de la Ley General Tributaria
Publication

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      52.37366609999999 4.9336932
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