La seguridad jurídica y el poliédrico concepto de transparencia : un apunte en relación con las actuaciones de intercambio de información tributaria = Legal security and the polyheral concept of transparency : a note in relation to the actions for the exchange of tax information

Resource Information

The work La seguridad jurídica y el poliédrico concepto de transparencia : un apunte en relación con las actuaciones de intercambio de información tributaria = Legal security and the polyheral concept of transparency : a note in relation to the actions for the exchange of tax information represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

La seguridad jurídica y el poliédrico concepto de transparencia : un apunte en relación con las actuaciones de intercambio de información tributaria = Legal security and the polyheral concept of transparency : a note in relation to the actions for the exchange of tax information

Creator

• Sánchez López, M.E

Subject

• DAC6
• exchange of information
• tax certainty
• tax evasion
• transparency

Language

eng

Summary

In the Community legislation, and in particular, in the area of the Directives regulating the exchange of tax information, it is possible to detect a greater weight of transparency standard compared to the principle of legal certainty. Transparency that seems to have been granted a content that could be called "polyhedral", as it refers both to the actions of taxpayers, in the sense of avoiding tax evasion, to the behavior of tax administrations as well as to the applicable regulations in this area and, in particular, the regulation of information exchange actions, the area in which this study focuses. Principle that, as an inalienable legal value, is projected especially on the tax system in order to make it as stable and clear as possible and, in this way, promote a legal-tax environment that is attractive to operators due to its certainty and stability, allowing taxpayers the objective forecast of their own legal position. Scenario, therefore, in which the principle of legal certainty must become an inalienable guide in order to adequate tax compliance. Context in which it can be affirmed that the fight against tax evasion and fraud to which, in the end, the actions of exchange of tax information are directed, must go through an adequate, structural and coordinated regulation of the various Directives as well as the same tax regulations, both domestic and community, in which tax evasion and planning actions find their origin

Citation source

In: Quincena fiscal. - Cizur Menor. - (2021), no. 1-2 ; p. 59-82

Geographic coverage

• European Union
• Europe

Language note

Spanish